Study On The Establishment Of Excise Tax System For Specific Consumption Behaviors

Since the beginning of the 21st century,China’s economy has developed rapidly,and consumption and living standards have improved significantly.With the increase of national disposable income,more and more middle and high-income groups are willing to experience some specific consumer services.This new experience mode promotes the rapid development of consumer service industry to a certain extent.excise tax,as one of the important sources of tax revenue in China,plays an important role in tax regulation.However,according to the provisions of the Provisional Regulations on excise tax of the People’s Republic of China(hereinafter referred to as"the Provisional Regulations"),the scope of excise tax in China is mainly concentrated in the field of tangible goods,and consumption behavior has not yet been included.On November 13,2017,the Department of Articles and Laws of the Ministry of Finance issued the "Consultation Intention Notice on International Comparative Study of excise tax Legislation".The research on the reform of excise tax has become a hot topic.Firstly,this paper discusses the relevant concepts of levying excise tax on specific consumption behavior,and clarifies its meaning;secondly,through the discussion of the historical evolution and economic basis of excise tax,it analyses the existing problems of levying excise tax on specific consumption behavior in China;thirdly,through the analysis of taxability and the study of foreign experience and practical results of levying excise tax on specific consumption behavior,in order to achieve the goal.It can find out the suitable scheme and way for our country to draw lessons from.Finally,in view of our country to levy excise tax on specific consumption behavior,it is hoped that it will be helpful for the relevant system design.