| Consumption tax is a specific type of tax in China.It is mainly used for certain consumer products,luxury goods,high-level consumption behavior,as which can cause pollution,waste resources,harm human health,and affect social fairness.Since its establishment in 1994,the consumption tax has played an important role in safeguarding national fiscal revenue,reducing environmental pollution and waste of resources and energy,guiding consumers’ behaviors,increasing the fairness of income distribution,and optimizing the industrial structure.On the whole,the achievement of various effect of China’s consumption tax can not be separated from its three major functions of income,distribution,and regulation,especially the regulation functions.As the most important function of consumption tax,regulation functions are mainly achieved by guiding consumers’ behavior and correcting negative externalizations.Therefore,the full achievement of regulatory functions can not only promote the improvement of the resident’s consumption structure,but also can fully correct and make up for various negative externalizations.However,with the changes in China’s economic environment and social background,the consumption tax has not been adjusted timely,and this has affected the most important regulation function of the consumption tax.At the same time,with the deepening of China’s taxation reform,the drawbacks of the consumption tax system that lags behind economic and social development have become increasingly prominent.Whether it is the completion of a comprehensive " replacement of business tax to a value-added tax",or the introduction of environmental taxes,and the direction of individual income tax adjustments set at the two sessions this year,China’s consumption tax reform must be included in the agenda so that consumption tax and these new tax systems can be harmonious.At present,China’s consumption tax has obvious problems in its major taxation factors,and there are also many details in each element.The existence of these problems has led to the failure of full achievement of regulatory functions.The thesis firstly introduces the regulation function of the consumption tax and its mechanism of action.It analyzes the problems and causes of the regulation function based on the present situation of the consumption tax in China.It also makes a clear comparison of the domestic and international consumption tax systems and further clarifies the deficiency of China’s consumption tax system.Finally,on the basis of drawing on international experience,suggestions were made on the reform of the excise tax system from four perspectives:expanding the scope of taxation,optimizing the taxation process,adjusting the tax rate design,and improving taxation methods. |
