Research On The Reform Of Consumption Tax In China Under The Background Of Modern Economic System

With the continuous development of China's economy and society,and with the gradual entry of the new era of socialism,China has taken the construction of a modern economic system as a phased strategic goal of economic development,which not only puts forward new requirements for China's economic construction,but also puts forward new directions for China's series of reform measures.As the second largest turnover tax in China,the nature of consumption tax is to choose the special consumption tax levied on part of consumer goods on the basis of universal value-added tax.Since 1994,it has been playing the three basic roles of guiding consumption structure function,organizing fiscal revenue function and rectifying negative externalities function in the beginning of its establishment for 26 years.However,the current consumption tax items structure and tax rate structure settings have been difficult to meet the effective needs of social and economic development under the background of modern economic system,and need to make corresponding changes.Because the construction of modern economic system is the precondition of deepening the reform of tax system,and the reform of tax system is also one of the supporting forces for the realization of modern economic system.The reform of consumption tax should comply with and serve the strategic goal of economic development.Therefore,this paper takes the modern economic system as the research background,and makes a systematic analysis of China's consumption tax reform.The main research contents are as follows:The first chapter is the introduction part,which covers the research background,significance and literature review at home and abroad,and expounds the research value and theoretical support of the thesis title.The second chapter of this paper summarizes the main connotation of modern economic system from three levels: micro,medium and macro.Based on the summary of the background of the emergence of modern economic system,it summarizes its objectives and characteristics.On this basis,it also expounds the necessity of consumption tax reform under the background of modern economic system.In the third and fourth chapter,based on a comprehensive analysis of the current consumption tax reform process and scale structure,this paper systematically analyzes the existing problems and inadequacies of the current consumption tax from the perspective of the modern economic system,from the legal level and the design of tax system elements.The fifth chapter of this paper determines the reform direction of consumption tax in China under the background of modern economic system,and puts forward some corresponding reform suggestions,such as speeding up the legislation of consumption tax,adjusting the scope of Taxation,reconstructing the structure of tax rate and optimizing the links of taxation.Through the systematic research of this paper,we intend to make the consumption tax better play its tax function through the reform,to promote the high-efficient and high-quality economic growth,optimize the consumption structure and industrial structure,and protect the ecological environment as the new positioning,to give it a new stage mission,to provide an important financial guarantee for the promotion of economic and social development,and to provide a certain system support for the construction of green ecological development,to achieve the goals of vigorously developing the real economy,developing the modern industrial system and the green development system,accelerating the formation of the efficiency and fair income distribution system,and to help the construction of the modern economic system.