Research On The Measurement And Influence Of Indirect Tax Burden Of Urban Residents In China

With the rapid economic growth,China's total tax revenue is also growing,while indirect tax revenue still accounts for the majority of total tax revenue.Indirect taxes mainly affect the consumption of disposable income of residents.The indirect tax burden is ultimately passed on to the residents.Therefore,indirect taxes are closely related to household consumption.Based on the relationship between tax destination and consumption expenditure,this paper studies the indirect tax burden of urban residents in China,and finds out the reasons that affect the indirect tax regulation of urban residents' consumption expenditure.Finally,indirect tax can more effectively regulate household consumption expenditure.Indirect taxation system optimization proposes effective and effective policy recommendations.The purpose of this paper is to analyze the current indirect tax system by analyzing the indirect tax burden of urban residents in China.Finally,some suggestions for the indirect tax system reform are put forward,which will enable the indirect tax to positively adjust the household consumption expenditure in the future.The role.This is of great significance to the further deepening of China's tax system reform and the sustainable development of the economy.The research object selected in this paper is the consumption expenditure of urban residents,which is mainly to measure and analyze the indirect tax burden of urban residents in China.Based on the micro-simulation technology,combined with the input-output model,the paper uses the latest input and output tables in 2015,China Statistical Yearbook,China Household Survey Yearbook and China Tax Yearbook to calculate Input-output table 42 The actual tax rate of the sectoral industry,and then effectively link the industrial sector corresponding to the urban residents' consumption expenditure with the input-output table 42 sectoral industry,and obtain the actual industry tax rate corresponding to the urban residents'consumption expenditure,and then calculate The indirect tax burden and tax rate assumed by urban residents are used to determine the extent to which indirect taxes are passed on to consumers.Therefore,the progressive(regressive)nature of indirect taxes is analyzed based on the tax burdens of urban residents.Finally,the main reasons for influencing the indirect tax adjustment of household consumption expenditure are as follows:the excessive proportion of indirect tax is not conducive to the adjustment of consumption expenditure;the tax base of VAT is narrower and the tax rate is relatively high;the adjustment of consumption tax is not enough,which accelerates the polarization between rich and poor;The scope of taxation is narrow.In response to the reasons for the optimization of the indirect tax system structure,effective recommendations:reduce the proportion of indirect taxes;reduce the level of value-added tax;promote consumption tax reform;improve resource tax reform.