The Empirical Analysis On The Effect Of "Combining Prohibition With Levy" Of Consumption Tax In China

Consumption tax is a kind of specific tax in China,which mainly aims at the specific products which may cause environmental pollution,resource waste,harm to human health and high-end consumption.Consumer goods and will affect the social justice of the luxury goods,high-end consumer goods to tax.Since its establishment in 1994,the consumption tax has played an important role in safeguarding national revenue,reducing environmental pollution and resource and energy waste,guiding consumers' consumption behavior,improving the fairness of income distribution and optimizing industrial structure."Ban on levy" means to impose high taxes on some behaviors that are adverse to social development,so as to guide the public to reduce the consumption of such products.Consumption tax is levied because of specific tax items,so the effect of "combining prohibition with levy" should be worth studying and analyzing.On the whole,the realization of various functions of consumption tax in our country is inseparable from its three functions of income,distribution and regulation.The effect of consumption tax "combining prohibition with collection" is mainly reflected in guiding consumption behavior and correcting negative externalities.It is of great significance to discuss how the effect of "combining prohibition with levy" is related to the purpose of levying consumption tax.Starting from the four main tax items of consumption tax in China,his paper empirically analyzes the influence of consumption tax on the sales volume of specific products,and discusses the actual effect of consumption tax on the sales volume of certain products,so as to provide a basis for the subsequent reform of consumption tax in China.The first chapter mainly introduces the background and significance of the research and reviews the relevant domestic and foreign literature.The second chapter discusses the fair and efficiency of consumption tax and its implementation mechanism.Then the third chapter introduces the main development of consumption tax in China.On this basis,the article fourth chapter four choose cigarettes,refined petroleum products,automobile,wine tax items empirical analysis on the influence of sales tax rate for each items,the study found that in the long run,the consumption tax levied on cigarette,refined petroleum products,automobile,wine consumption tax four sales are generating significant inhibitory effect,but the impact coefficient is low;In the short term,the tax rate has played a regulating role in the consumption of class a cigarette,high-grade automobile and potato liquor products.However,the sales volume of b cigarettes,gasoline,diesel and grain liquor did not have a inhibitory effect,and the sales volume of b cigarettes,diesel and grain liquor was more sensitive to the change of corresponding consumption tax rate than that of a cigarettes,gasoline and potato liquor.According to the findings of the fourth chapter,the fifth chapter analyzes the problems of the consumption tax in the effect of "prohibition on levy".Consumption tax on refined oil is too low;Unreasonable setting way of automobile consumption tax rate;High-grade liquor consumption tax rate is too low.Finally,the paper puts forward specific Suggestions for these problems,including: gradually raise the tax burden of cigarette consumption tax,increase the proportion of specific tax,set the minimum price of cigarette,appropriately raise the tax rate of cigarette consumption tax of class b,and innovate the design of tobacco consumption tax.Appropriately raise the tax rate of consumption tax on refined oil products and reform the current AD valorem levy for AD valorem levy;We will optimize the way of setting the consumption tax rate on automobiles,and change the method of setting the tax rate based on the displacement into one based on the actual fuel consumption,or divide the automobiles into new energy automobiles and non-new energy automobiles according to the different energy used by automobiles.Liquor consumption tax should be different according to the selling price to implement the different tax rate,all kinds of liquor according to the alcohol degree of the different implementation of the difference from the specific amount of tax.