| Consumption tax is one of the important turnover tax in our country.Since it levied in 1994,it has played a positive role in ensuring fiscal revenue,protecting the environment,saving resources and adjusting the income gap,promoting social equity and optimizing the industrial structure.However,with the rapid development of China’s economy,the consumption level of residents is increasing,The problems of the current consumption tax system in our country are becoming increasingly prominent,the scope of taxation is insufficient and the regulation is not enough.Therefore,as one of the important regulatory taxes in China,the demand for adjusting the consumption tax is becoming more serious.Although China’s consumption tax levy has gone through several rounds of reforms,due to the changing context of our country,the consumption tax system in our country needs to be improved,such as unreasonable tax scope,weak tax regulation effect and emphasizing the economic effect while ignoring the social effect.In these problems,the scope of the consumption tax is particularly important,which is due to the unique function of the consumption tax effect of the decision.The scope of consumption tax can not be too wide or too narrow,regulating effect and fiscal revenue to balance consumption.Tax scope which is too narrow or too wide,is not conducive to the consumption tax function effect and the China’s economic development.Therefore,the adjustment of consumption tax collection range should promote environmental protection and energy conservation,promote social equity and guide the healthy consumption as the basic goal.The scope of the consumption tax should not only take into account the environmental protection and energy conservation,but also the distribution of social income and people’s daily consumption and the promotion of the economic development and social stability.The meaning of this article lies in: Based on the full implementation of replacing business tax with value-added tax(VAT),the introduction of environmental protection tax and the strategic adjustment of industrial structure,the article pointed out the China’s current consumption tax scope problems and put forward the reform direction of the consumption tax collection range aiming at keeping social stability and economic sustainable development.At the same time the article has a high theoretical significance and practical significance in improving the consumption tax system. |
