Research On The Implementation Of Consumption Tax Policy In Yunnan Province

The report of the 18 th National Congress of the CPC has pointed out the way of deepen the reform of fiscal and tax system to balance the Financial Authority and Powers.That overall plan writes: The goal is to optimize the division of central and local government income on the condition that to maintain the existing central and local pattern of financial structure,and consider of the attribute of tax categories.How to make the regulate and stable financial relationship between the central and local governments,which could fully arose the enthusiasm of the local government,and obtain the balance of the Financial Authority and Powers.That's a difficult and vital question in the current tax system reform of our country.With the continuous development of tax system reform in China,business tax has been replaced by value-added tax,and the division of central and local government income has been re-adjusted.That is helpful to the financial relationship between the central and local governments.The new round of consumption tax reform will play an important role in tax system reform,and it is benefit to the financial relationship between the central and local governments.So,this thesis focus on the the implementation of the consumption tax policy by using the empirical case in Yunnan Province.This thesis mainly uses documentary research,comparative study,empirical analysis,and Based on the Musgrave and Oates theory,Smith Policy-Implementation-Processing pattern,Principle of Tax Equity and efficiency.It begin with the current status of the implementation of the consumption tax policy in Yunnan province,and then study the source of the problems from the policy scheme itself,the implementators,the target groups and the environment in the policy implementation process.And at last,this thesis propose solutions and strategies to the consumption tax reform from a fair view,such as optimize tax collection and administration,improve the environment of policy implementation and so on.I hope it will provide reference for further researches.