| Consumption tax is a tax levied on specific range of consumer goods or consumer behavior. Since 1994, formally in the form of taxes has existed, the consumption tax in the increase of fiscal revenue and adjusting income distribution, and guide rational consumption, and promote healthy living and to protect ecological environment and resources, play positive role. After several times of reform, the improvement and development of the consumption tax system in our country. With the improvement of economic structure changes, people’s consumption level, consumption tax are incompatible in many aspects, such as taxation scope is too narrow, unreasonable tax rate, tax single link and the price of the tax levied way reduces the transparency of the tax. In recent years, in order to adapt to China’s current industrial structure, the state promulgated the "overall plan to deepen the reform of taxation system", the consumption tax reform as an important content of tax reform, much public attention. Research on the consumption tax reform is to adapt to the needs of economic change, to provide reference for policy formulation, improve the tax system of our country.Based on this definition in the systematic interpretation of the consumption tax, characteristics, classification and function, a brief description of the evolving history and developing trend of the consumption tax, through a large number of the latest data, using empirical analysis method of the economic effects of consumption tax is according to the research, summarized the problems for the existence of the consumption tax in our country, and referring to the domestic and foreign relevant experience, with a comparative analysis of China’s consumption tax policy. Finally, put forward the reform of China’s consumption tax ideas, including expanding the scope of Taxation, optimizing the tax structure and tax adjustment links etc..This text is divided into five parts: the first part is the introduction, elaborated the background and significance of the study, to the domestic and foreign research data are collected and combs the domestic and foreign research present situation, the research contents and research methods were reviewed in this paper. The second part is the theoretical interpretation of the consumption tax, explain in detail the definition, characteristics, classification and function of the consumption tax, and briefly introduce the evolution history and development trend of the consumption tax. The third part for the effectiveness of the consumption tax in our country, the status quo and the problems, through the concrete forms and data, a detailed description of the economic effects of the consumption tax in our country, a systematic study for the existence of the consumption tax in our country, in the levy scope, tax rate design, tax link classification research The fourth part is the consumption tax reform of the international compared and experience reference, through the study of the United States and other western countries in the consumption tax system reform advanced experience, and combined with the reality of our country, and sums up the enlightenment to our country. The fifth part is the idea of reforming the consumption tax in our country, aiming at the problems existing in the consumption tax in our country, this part puts forward the idea of expanding the scope of Taxation, optimizing the structure of tax rate, adjusting the tax payment link and so on. |
