Research On The Reform Of Current Consumption Tax System In China

Consumption tax is one of the major turnover taxes in China.The excise tax with diversified functions can make up for the lack of a single function for other taxes.After several reforms,China's excise tax system has been continuously improved,but with the rapid economic development,industrial restructuring,and the increase in people's consumption levels,parts of the excise tax system that are incompatible with the economy are constantly exposed and do not fully exert their functional roles.Moreover,under the background of a full-scale reform and a deepening reform of the fiscal and taxation system,how to determine the function of consumption tax,how to tie in with other types of taxes,and even how to define the relationship with the local tax system are all new issues facing consumption taxAt present,the consumption tax reform has become one of the important contents of the current tax reform work.The reform of consumption tax must keep pace with the times?the current reform of the fiscal and taxation system,and form a benign relationship with other taxes.Although the reforms of resource tax and environmental protection tax continue to advance,the green functions of consumption tax have not been weakened.From the several adjustments of the tax scope of consumption tax,we can also see that the green function of consumption tax has actually been further strengthened.Under the background of the new normal economic development,high-quality development has become a new direction for reform.The timely,appropriate,and scientific reform of the consumption tax is conducive to promoting the rational construction of the tax system and promoting the healthy development of the economy.It is also in line with the requirements of the sustainable economic concept and the concept of a green taxation system,so that the function of the consumption tax can be more effectively exerted.The article analyzes the current status of China's current consumption tax system from two aspects of income size and structure,and puts forward the problems of consumption tax in the tax system elements.On the basis of international comparison,it briefly analyzes the world development trend of the consumption tax system and the The revelation points out that the direction of China's consumption tax system reform is to design more scientific and more rational elements of the tax system.