Analysis On The Consumption Tax Incidence In China

To study the impact of the consumption tax on consumption is an important aspect of deeper study on Residents' consumption from the view of tax burden;and,from the microscopic point of view to analyze the tax burden,to promote the further integration of economics and taxation,but also has a positive significance for the tax economics theory innovation.In the first chapter of this paper mainly expounds the research background,and research practical significance and theoretical significance,the related literature at home and abroad to do a brief introduction and comments,finally,describes the research contents and research methods of this article.The second chapter describes the theoretical basis of the tax burden,the consumption tax in our country and the history of the international reference,the concept and classification of tax burden,tax burden and tax consumption under partial equilibrium.The third chapter of the tax burden of consumption tax in our country has carried on the empirical analysis;by constructing the elastic model and measurement of supply measurement demand elasticity model from two aspects of static and dynamic were investigated.The price elasticity of demand of consumption,and the per capita capital investment of several major industries and per capita output data of the supply elasticity of residents consumption.The fourth chapter draws some conclusions.The fifth chapter puts forward the design and improvement of consumption tax system.In this paper,from the point of view of supply elasticity and demand elasticity,this paper empirically studies the relationship between the consumption tax and the producer and consumer.An empirical study on the existing literature on the problem of consumption tax incidence is little rare,only a few papers are based on the assumption that the consumption tax is completely borne by consumers,from the perspective of demand elasticity of consumption tax between different levels of income distribution of consumers.In this paper,from the two perspectives of the elasticity of demand and supply elasticity,the empirical analysis is made on the proportion of consumption tax between producer and consumer.Through analysis,the following conclusions are drawn.First of all,for the consumption of wine,a large part of the consumption tax is borne by the consumer.Alcohol is an addictive commodity for most buyers,which makes the price elasticity of demand lower.With the improvement of people's economic level,and the quality of life and enhance health awareness,so that consumers in the purchase of Alcoholic Commodities more inclined to buy famous brand of wine,which makes our country a lot of small and medium-sized wine production enterprises profit margins continue to decline,facing the prospect of enterprises is becoming more and more confused,because of this in the government,increase the liquor consumption tax,the production of small and medium enterprises of wine in order to survive,will do everything possible to make out the tax burden.Therefore,whether from the demand side or from the perspective of the supply side to analyze,the main body of the wine consumption tax is the consumer.Second,for tobacco consumers,the same consumer tax and wine consumers a large part of the burden is borne by the consumer.Cigarettes are addictive goods,once addicted,addicted consumers are not sensitive to the price of cigarettes,will naturally become the subject of tax burden.Cigarette is a kind of "poor quality" which is not conducive to people's health.It is necessary to rely on the national tax to curb excessive consumption.Finally,the consumption tax on cars and fuels is shared by both consumers and producers,since the supply elasticity and demand elasticity of cars and fuels are not large.In recent years,with the continuous improvement in people's income level,the amount of the increase of residents in our country's car ownership,but compared with tobacco,wine and other consumer goods,the car is still a luxury for the people concerned,so most companies that want to tax burden onto consumers more difficult.