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On the consumption taxation of consumption tax reform

Author: GaoXueSong
Tutor: AnFuRen
School: Dongbei University of Finance
Course: Finance
Keywords: Consumption Consumption tax Consumer goods Consumer behavior
CLC: F812.42
Type: Master's thesis
Year: 2005
Downloads: 894
Quote: 1
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Abstract

The consumption tax is the countries according to the level of economic development, and a tax levied to consider people's living standards, the consumption level and consumption structure, aimed at curbing excessive consumption and the consumption of luxury goods. China's consumption tax is a new set of taxes in the 1994 tax reform, from the part of the tax and special consumption tax tariff lines in the value-added tax is generally regulated on the basis of expression of national special adjustments for certain products and the establishment of taxes. Its performance has been more than ten years, has played a positive role in regulating the consumption structure, inhibition of excessive consumption, and correctly guide the direction of consumption and increase revenue. But the practical effect of its run with the original design goals there is still a big gap, it is necessary to make adjustments according to the social development. In this paper, normative research method, starting from the theoretical basis of the consumption tax levied from China's consumption tax was established to many practical problems unresolved scientific determine the future direction of development, proposed on this basis The basic idea of ??the perfect China's consumption tax system. Although in recent years the Internal Revenue theory of community development direction and Reform of China's consumption tax system there is a certain controversy, but because of the role and influence of the consumption tax system in China's tax system is significantly lower than other types of taxes, so its done in-depth study very few scientific research. Article in order to compensate for this shortcoming, in dig the theoretical meaning of the consumption tax on the basis of focusing on our existing consumption tax system the many problems encountered in the implementation process, and build a more comprehensive and realistic reform ideas in the hope of a new round of tax reform to improve China's consumption tax system benefit. The paper is divided into three parts, the main contents are as follows: Part I: theoretical basis of consumption taxation. The main part is a brief review of the tax theoretical circles at home and abroad on the consumption tax of some of the more advanced basic theory research. Departure from the basic theory of the nature of the consumption tax, the in-depth and detailed exposition of the main types of consumption tax and consumption taxation can solve the defects of income tax adjustment of income distribution, and thus the consumption tax in the tax burden is passed on to the process of belonging partial equilibrium and general equilibrium analysis. Part II: China's consumption tax levied on the evaluation of the system. The section first describes the evolution since the founding of China's consumption tax system, and pointed out that many problems exist in the current consumption tax system, and finally focuses on the development direction of China's consumption tax system. Part III: improve China's consumption tax levied on the basic idea. Consumer statement for the second part

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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