Comparative Study On The Cross-Straits Excise Tax

During the tax reform of 1994, China's mainland had put out the standardized Excise tax. Since the new Excise tax was implemented, it has played an important role in regulating product structure and consumption structure, suppressing the overconsuming, guiding the consumption direction correctly, guaranteeing the national fiscal revenues, promoting the social distribution justice, etc. It occupies an important status in China's mainland tax system structure and revenues structure. But with the development and improvement of the people's lives level of consumption and the change of the national fiscal and taxation policy, some questions have appeared day by day in the Excise Tax. For example , the tax category is single, taxation range is narrow , the tax rate structure is unreasonable, the basis of tax assessment is unperfected, and the tax collection system is deficient, etc. The current Excise Tax can no longer meet the need of the changing social and economic situation.So, on the basis of the tax reform scheme of" structural tax reduction ",the Third Plenary Session of the 16th Party Central Committee aims at China's mainland present social economic development and the need of the tax system performance, specially proposed " perfecting the Excise Tax and expanding the base of Excise Tax properly ", which mean that we should expand the taxation range of the Excise Tax properly while perfecting every policy-regulating function of the Excise Tax, so that to keep the proper growth of the Excise Tax income, and remedy the cost which was made by other tax categories' reform in" structural tax reduction ", keep the steady growth of the fiscal revenues.This text attempts to explore the best combination which can meet every reform demand of the Excise Tax, through the comparison and reference of the two sides' Excise Tax .On the basis of economic analyzing of the Excise Tax and comparing the two sides' current Excise Tax , the article draw lessons from some riper tax system and management system of Taiwan on the Excise Tax, and draw some lessons from other countries and regions, according to China's mainland actual national conditions, propose the reform principle of " income and fair being regarded as equally important, and giving consideration to efficiency ". Following the requires of" perfecting the Excise Tax and expanding the base of taxes properly ", the article put forward suggestion of optimizing the structure of tax category, expanding the range of collection, adjusting the tax rate structure, improving the tax method, varying the link of the taxation,and innovating the collecting management, so that to provide a set of simple Excise Tax reform scheme which can meet the practice's needs.