Research On The Problems And Countermeasures Of My Country's Consumption Tax

Excise tax,as an important turnover tax,occupies an important position in China's tax system.China started to levy excise tax in 1994,and although it has been revised for many times,the existing problems are still very prominent,especially after VAT is fully implemented in China.It was the absence of the local main taxes that made the role of excise tax more obvious,and the reform of excise tax system in China is imperative.Excise tax is not only fixed,mandatory and non-remunerative,but also transitory,selective and regressive.The source of excise tax is concentrated compared to other taxes and the burden is relatively flexible.Excise tax is based on the theory of public goods,fiscal decentralization,externality and the consistency of rights and obligations,and has five functions of organizing fiscal revenue,regulating income distribution,guiding rational consumption,optimizing industrial regulation and ecological protection.The current excise tax needs to be revised in terms of six existing ploblems,such as imperfect legislation system,unreasonable taxation scope,unscientific setting of tax rate,insufficiently detailed income attribution,malpractice of in-price tax and adjustment of taxation link.By studying the international practice of the excise tax system and absorbing the successful experience of foreign excise tax system,this paper gives some suggestions to the reform of excise tax in China: To speed up the legislation of excise tax and enhance its flexibility;To expand the scope of taxation on luxury goods,resources and environmental goods,and tax on consumer services;To set the tax rate according to the social and economic development of our country;Income attribution should reflect the characteristics of the tax items of consumption tax;The link of tax collection should be in line with the level of tax collection and management in our country.In the new round of tax system reform requirements,combined with the current situation of our country's economic development,the consummation of our country's excise tax system is proposed.Moderate adjustment of the scope of taxation of China's excise tax;Setting excise tax rate scientifically and reducing the use of fixed tax rate;The income distribution model of "tax-based Shared tax" is selected to give play to the function of consumption tax in a more targeted way.The method of calculating excise tax should be changed from internal tax to external tax.In the adjustment of the tax link,most of the tax link of excise tax in China should be gradually moved from the production link to the retail link to meet the needs of economic development.