A Study On The Reform Of The Scope Of Consumption Tax Collection From The Perspective Of Functional Orientation

Since its establishment in 1994,China’s consumption tax has played an active role in organizing financial revenue,regulating the industrial structure,optimizing the allocation of resources,and protecting the ecological environment.With the increasing of China’s economic mass and the transformation and development of economic structure,the residents’ consumption structure and consumption concept are constantly changing.After the reform,the tax system is further optimized,and the unreasonable scope of the excise tax collection is more prominent.Although the scope of excise tax collection has undergone many reforms and adjustments,due to the rapid development of China’s market economy,a series of tax policies have not been updated in time,so the scope of excise tax collection needs to be adjusted.Under the background of the reform of the current fiscal and tax system and the development of green economy,the scope of excise tax collection needs to be reasonably formulated,and the scope of collection is too wide or too narrow,which will inevitably affect the play of the regulatory role of consumption tax.Further affects the consumer consumption structure upgrade and the consumption level enhancement.In this background,by studying the nature of the consumption tax,the relationship between the consumption tax and the related taxes is analyzed,the function of the consumption tax in the new age is analyzed,and it is pointed out that the current consumption tax should clearly adjust the consumption structure and guide the formation of the healthy consumption concept.raising the financial revenue,correcting the negative externalities of the commodities,promoting energy conservation and environmental protection,and adjusting the income of the commodities And can be used for relieving the degree of recalescence and the like.Then,from the establishment of the current consumption tax system in China and the adjustment and reform of the collection scope,the paper summarizes the characteristics of the collection scope of the consumption tax in China,points out the deficiency of the scope of the collection of the consumption tax under the current background,and emphasizes the necessity to adjust the collection scope of the consumption tax.Then the collection scope of the consumption tax on some typical countries in the world is analyzed,the common characteristics of the collection scope are summarized,and the enlightenment to the adjustment of the tax collection scope of our country is obtained.In the end,through the theory and the empirical analysis,this paper puts forward the function position of the consumption tax in our country,and expounds the levying of the consumption tax in our country.The basic principles of scope and the factors must be taken into account,finally,the concrete idea of reforming the scope of excise tax collection is put forward.Following the reform principles that reflect the national macro-policy orientation,ease the gap in income distribution,control the blind expansion of the industry,raise financial revenue,and protect the environment,and impose excise taxes on high pollution,high energy consumption products and more luxury goods.To the high-end consumption behavior,the entertainment industry levies the consumption tax,waives the daily life necessities collection tax,build a tax system of consumption tax close to fiscal policy,play the special function of the consumption tax,guarantee the tax revenue of the country,guide the new concept of consumption,protect the ecological environment,continuously adjust and improve the collection scope of the consumption tax,To meet the requirements of economic and social development and national macro-control policies.