A Research On Legal Issues Of China’s Consumption Tax

China’s consumption tax was established at the time of the 1994’s tax reform, which is mainly oriented toward taxation on specific consumer goods and turnover amount of consumer behaviour. As one of the four major taxes in our country, the main function of this tax is to increase revenue, limit consumption as well as guide it, but due to the short time since its establishment and the insufficiencies of corresponding legislations, we do find certain issues among consumptive taxation and management which unfortunately impede the process of the tax’s normal implementation. Therefore, we need comprehensive researching on both relevant legal institutions and existing problems in our consumptive taxation,as can help us present countermeasures and advices to perfect the consumption tax.By reviewing the development of consumption tax, analysing existing problems in taxation, and summarising practical experience from the US, Netherland and Japan, I have proposed several recommendations to enhance our consumption tax, which mainly focus on improvements about taxational legal institutions, elements of consumptive taxation,and practical administration. In this thesis, I employ a wide range of research methods including normative and empirical apporoaches, and the utilization of these approaches enable me to find evidences that strongly support my points of view.There are four crucial parts in this thesis,and the first portion introduces some background of consumption tax such as fundamental conceptions, theoretical features, relevent economic theories and practical functions,which allow us to have profound understanding of consumption tax itself. In second part, I try to indicate a probable way of prompting the tax system by briefly reviewing the development of consumption tax, analysing the logical structure of the system and summerizing three major matters in practice.The third part shows some notable differences between China and certain foreign nations(the US, Netherland and Japan,eg), and these comparisons provide us potential ways to improve our own system. As a conclusion in the last and most significant part, I have proposed several recommendations concerned with the principle of legality in taxation, taxation elements and practical administration, which is mainly based on analysing the information mentioned in previous paragraphs, and consider these proposals could be the keystone to optimize our consumption tax.