Research On Consumption Tax System For Optimizing Residents’ Consumption Structure

As one of the four major taxes in China,consumption tax plays an important role in the raising and growth of Chinese fiscal revenue;at the same time,as a functional tax,consumption tax plays a vital role in regulating residents’ consumption structure and guiding residents’ consumption tendency.It is also an important symbol of the difference between consumption tax and other taxes.Consumption tax reform According to the functional positioning of consumption tax,changes in the functional positioning of consumption tax in various periods directly promote the reform of consumption tax.Since the consumption tax was levied in China in 1994,it has been repeatedly adjusted and optimized around its role in regulating residents’ consumption,which reflects the Chinese government’s macro-control willingness while regulating residents’ consumption.However,against the background of rapid economic development in China,it has gradually shown many shortcomings,and the shortcomings of the current consumption tax system have gradually been exposed.Therefore,adjustments are urgently needed.The outline of the 14th Five-Year Plan in 2021 clearly states that it is necessary to "comprehensively promote consumption,conform to the upgrading trend of residents’ consumption,combine expansion of consumption with improving people’s quality of life,promote the development of consumption towards green,healthy and safe,and steadily improve the level of residents’ consumption".To comprehensively promote the consumption tax reform,we must focus on accelerating the formation of a new development pattern of the national economy,and in accordance with China’s modern fiscal and taxation system and tax attributes,to comprehensively enhance residents’ consumption,expand domestic demand,and establish a reasonable system for the establishment of the domestic market.Do more "additions" for consumers of high energyconsuming,high-polluting products and non-healthy foods to strengthen the market adjustment function of consumption tax and promote the overall optimization and upgrading of the industrial structure;do more "subtractions" for consumer goods including upgraded living consumption,to meet the requirements of the public for a better life.This paper focuses on the analysis of the functional orientation of the consumption tax system,systematically analyzes the problems of the current consumption tax system in adjusting the composition of residents’ consumption,and points out the dynamic adjustment of the scope of tax collection,the adjustment of tax rates and collection links,and the adjustment of the consumption tax reform.In order to further improve the efficiency of the consumption tax system,it is hoped that relevant policy suggestions will be put forward for guiding consumption and further optimizing Chinese tax system.