The Empirical Study Of Function Of Correcting Negative Externalities Of Consumption Tax In China

Under the background of " Business tax to the VAT" in our country, the consumption tax correct external function for the third plenary session of the eighteenth consumption tax adjustment tax scope, tax rate has theoretical guidance meaning. Consumption tax not only have the functions of raising revenue, in our country,it is important method to carry out national consumption policy, guiding the consumption structure so as to guide the of industrial structure.This paper begins from the consumption tax externality theory, combining with the development of the consumption tax in our country, and the consumption tax combining micro data, using econometric method to analyze part national consumption tax items, correct negative externality model was constructed. In past years cigarette, wine, fuel these constitute the main consumption tax income tax data based on the empirical analysis, the results of the analysis of relevant policy has a certain reference significance.. This paper not only analyses the consumption tax policy adjustment nationwide cigarettes, alcohol, fuel consumption tax correct negative externality effect, also select the three provinces Shanghai east Henan and Qinghai, respectively study cigarettes and alcohol consumption tax policy adjustment to the influence of different regions.On the basis of empirical analysis, the paper analysis problem of negative external consumption tax corrective function in our country, including lagging tax scope, tax policy incoherence, the consumption tax policy adjustment to all places one size fits all. Then analysis the causes of these problems, Then, draw lessons from the United States and Japan’s consumption tax policy, combining with the analysis in this paper the problems existing in the negative externality of consumption tax in our country at present correction, put forward the suggestions to improve the current situation, including the adjustment scope of consumption tax, implements the regional tax rate differential, link of tax reform and the way of duty, and the consumption tax as shared tax advice.