Consumption tax is imposed on certain consumer goods and consumer behavior of a kind of turnover tax,currently more than 120 countries and regions around the world to impose consumption tax,visible in the consumption tax in the world within the scope of application of extensive,reflects the consumption tax and closely linked to the human production and living.Based on the fact that the consumption tax is widely used worldwide,it benefits from its powerful functional effect and its practical function in politics,economy,society and so on.China’s consumption tax system was established after the tax reform in1994,mainly from the raise finance income,improve the income distribution,to strengthen the industry regulation,promote the environmental protection four aspects affect China’s economic and social development.The communist party of China(CPC)reported that accelerating the improvement of the socialist market economy needs to accelerate the establishment of a modern fiscal system and deepen the reform of taxation system.In deepening the reform of the fiscal and taxation systems environment background,the consumption tax as a indispensable part of the tax system in China,for its functional effect and conducted in-depth analysis of research for China’s consumption tax reform,is to the economic and social development needs,adaptation theory and the practice significance.Collect relevant literature at home and abroad is presented in this paper,on the basis of adopting the way of combining theory and practice of the first effect of consumption function theory analysis,secondly through empirical observation of Chinese consumption function effect of the implementation situation,and then discusses the existing problems for China’s consumption tax system,finding could lead to a failed to fully exert the cause of the Chinese consumption function effect,according to the consumption tax reform experience of international comparison and reference to further realize consumption function effect of China’s consumption tax reform ideas.In this paper,the text is divided into six chapters: the first chapter is introduction,mainly elaborates the research background and research significance of this paper,the literature of related studies at home and abroad were reviewed and collecting,sorting and induction,gives the structure of the related research at home and abroad,elaborates the research ideas and research methods of this article,pointed out that this article or haveinnovation and inadequate.The second chapter is the theoretical analysis of the function effect of consumption tax and defines the main function effect of consumption tax,and expounds the theoretical basis of different functional effects.The third chapter analyzes the function effect of consumption tax in China,and analyzes the function effect of consumption tax in practice in China.The fourth chapter of differentiating the reason for restricting China’s consumption tax effect into full play,in detail from the scope of tax,tax rate,tax and tax of setting up the problems existing in the square in the face of China’s consumption tax system and its concrete which restricts the consumption tax benefits made into full play.Fifth chapter for the international comparison of consumption tax system and experience for reference,from the legislative system,tax scope,tax rate,a link and way,income and use corresponding part from five development characteristic or build a more perfect national consumption tax system are introduced,and analysis of China can draw lessons from practice.Chapter 6 ideas for the reform of China’s consumption(consumption tax effect further implementation oriented),in the above analysis and the shortcomings of China’s consumption tax system of the foreign experience for reference,on the basis of the premise,given China’s consumption tax reform and the further implementation of promoting China’s consumption function effect gives specific Suggestions on China’s consumption tax reform,accompanied by corresponding measures to reform proposals. |