Research On China's Consumption Tax System Reform

Consumption tax,as one of the two major turnover taxes in China,has the characteristics of selection and diversification of regulatory functions,so that other taxes have no substitute for it.Since it was levied in 1994,although several adjustments have been made to improve the consumption tax system to some extent,the adjustment has always lagged behind the development of the economy.Especially in recent years,the economy has turned to high-quality development.The requirements have been raised,and the consumption level has also been correspondingly raised.Four years have passed since the last adjustment of the consumption tax.The parts of the consumption tax system that are not compatible with economic development have gradually been exposed,which greatly reduced the regulatory effect it exerted.Especially in recent years,we have entered the new normal era of economic development.The overall completion of the business reform and increase,the policy background of deepening the reform of the fiscal and taxation system,and the state's implementation of tax and fee reduction policies have gradually increased.The time for reform of the consumption tax system has matured,and the reform work It should be on the agenda.At present,the consultation on consumption tax has ended,but judging from the contents of the consultation draft,the translation of the tax system is basically adopted,and the specific implementation method has not changed much.I understand the state 's desire to maintain a stable tax system,but If the reform of consumption tax is to keep pace with the times,simply raising the level of law will not solve the fundamental problem.Therefore,the follow-up reform work must continue.The timely and modest scientific reform of the consumption tax will help promote the improvement of the modern tax system.It will also promote and serve the healthy development of the economy and society.It should also be able to give full play to the regulatory function of consumption tax.After reviewing the research background of consumption tax and the review of domestic and foreign literature,the article introduces the characteristics and basis of taxation from the basic theory.It limits the consumption tax system to the three aspects of tax system design,income distribution,and tax collection and management,focusing on the former two.Analyzes the problems of its domestic consumption tax system from the perspective of income.The income distribution mainly starts from the perspective of its fiscal position,the relationship between consumption tax and total tax revenue and GDP,as well as the regional distribution and income structure.The tax system design mainly focuses on the scope of taxation,The three tax system elements of tax rate and collection link are explained.At the same time,the comparison with the development of the consumption tax system of major countries in the world focuses on the selection of income attribution,taxation scope,collection link,tax calculation method and tax rate design.Through the analysis of the above links,specific suggestions for improving China's consumption tax system are proposed: income attribution can be tentatively determined as the central and local shared taxes,and dynamic sharing of proportions can be adopted.After the local main taxes are cultivated and strengthened,the distribution ratio can be adjusted to The central tilt;the dynamic adjustment of the taxation scope can best reflect the advancement of the consumption tax adjustment function.Taking into account the green development requirements of the new era,the role of consumption tax in environmental protection can be appropriately expanded;the design of tax rates is mainly to improve the existing tax rates For many unreasonable points,it is necessary to raise the tax rate in a timely manner and implement gradient tax rate management.The tax rates of newly included taxation items must also be reasonably controlled.The collection link is outstanding in this draft of the consultation,which can be combined with the spirit of the document.Try the tax items suitable for backward movement,and combine them with the adjustment of the pricing method.