The Theoretical Study Of The Consumption Tax And Reform

In 1994, we reformed our tax system to establish the new consumption tax. Based on the many times improvements our consumption tax is more and more good and reasonable. Consumption tax has the following advantages, such as selective tax range, single source, flexible collection, tax rate and burden can be transferred. Thus it has a lot of influence on the leading consumption, revising industrial structures, adjusting gaining allocation, protecting environment and gaining public finance savings.Go along with our development and innovation process, consumption tax plays more and more important roles in the economy system. Based on that conclusion this thesis focused on the economic effects of consumption tax, evaluate its performance and give the suggestions for its improvements.Standard analytical methods being used in presenting our consumption tax theory, and combined the practices in our economy. Consumption tax influence on the economy revolution and society developing is studied using the standard and quantified methods. In this thesis, economic effects of the consumption tax are analyzed. It is confirmed the modulating economic developments, improving society fair, improving the environmental friendly developments. Based on the actual practice in our country, the improving suggestions are given in order to push the consumption tax in concert with the developed country.There are four charts in this thesis. The first is the introduction, summarized the purposed of the thesis and reviewed the former documents and view points about the consumption tax. Form the second chart; give the definition, characters, influence and developments of the consumption tax. This is the basic information introduction. using the economic modules to analyze the tax burden and tax destination of the consumption tax. The third chart; introduce the history and practice of consumption tax in our country, take the organizing revenue and revising industrial structures for example to present the influence of the tax. The forth chart; based on the former presentation in the thesis, evaluate the functions and systems of the consumption tax in our country, point out the problems and difficulties and give the suggestions for improvements.