Consumption tax is one of the most important turnover taxes levied by most countries in the world, which occupies an extremely important position in the tax systems of various countries. The consumption tax system in China began with the tax-sharing reform in 1994. As an important tax in China, by imposing consumption tax on some specific consumer goods, we can correct consumers' preference errors, correct negative externalities and adjust income distribution.

Specific role:

First, reflect the consumption policy and adjust the industrial structure. For example, in order to regulate special consumption, motorcycles, automobiles, precious jewelry and jewels and jade are included in the scope of taxation; In order to save disposable energy and limit excessive consumption, gasoline, diesel and other oil products are included in the scope of taxation.

Second, correctly guide consumption and curb consumption in advance. At present, the consumption tax is only levied on non-basic daily necessities such as luxury goods or goods consumed in advance, which increases the burden on buyers (consumers) and appropriately inhibits high-level or advanced consumption.

Third, stabilize fiscal revenue and maintain the original burden. Through the collection of consumption tax, the tax revenue that may be reduced due to the reduction of tax burden after the implementation of value-added tax will be concentrated to basically maintain the tax burden of the original products, and with the growth of production and consumption of taxable consumer goods, the fiscal revenue will also maintain steady growth.

Fourth, adjust the ability to pay and alleviate unfair distribution. Levying consumption tax is conducive to adjusting with personal income tax and other related taxes, and alleviating the existing contradiction of unfair social distribution.

Consumption tax has the following characteristics:

(1) The collection range is optional. Consumption tax is levied on specific products stipulated in the tax law. That is, according to the requirements of macro-industrial policy and consumption policy, the state can select some consumer goods with a purpose and focus to levy consumption tax, thus appropriately limiting the consumption demand of some special consumer goods, so it can be said that the tax adjustment of consumption tax is special;

(2) The collection link is single, and the tax payment link of consumption tax in China is determined in the production link (except gold and silver jewelry), which has great concealment and is easily accepted by consumers, thus reducing the impact of consumption tax on society. At the same time, in order to avoid double taxation, taxable consumer goods will not be levied after leaving the production link and entering the circulation field, which has the characteristics of a single collection link. (3) Consumption tax is an in-price tax and an integral part of price. That is, it is only paid in the production, entrusted processing and import of taxable consumer goods. In the future wholesale and retail links, because the consumption tax is included in the price, there is no need to pay consumption tax, and the tax is ultimately borne by consumers.

(4) the collection method is flexible, that is, different collection methods can be selected according to the different characteristics of each tax object. In other words, we can levy a specific unit tax on consumer goods according to the quantity of consumer goods, or set a proportional tax rate on consumer goods or consumer behavior according to the ad valorem price of consumer goods or consumer behavior.

(5) The tax rate and tax amount are different. Different tax rates and taxes can be set for consumer goods according to different types and grades (luxury and structural performance), market supply and demand, price level, national industrial policy and consumption policy.

(6) Transfer of consumption tax burden. In other words, no matter where the consumption tax is levied, whether it is levied within the price or outside the price, the consumption tax contained in consumer goods will eventually be passed on to consumers. Some consumption taxes are directly borne by consumers, such as the banquet tax for consumption behavior.

(7) It is inevitable that the consumption tax will not decrease. Consumer goods selected by consumption tax are generally non-essential goods with great demand elasticity, and they are a kind of tax borne by consumers with corresponding spending power. It is not necessary to meet unreasonable consumption demand through tax reduction or exemption. In order to fair the tax burden, ensure the national fiscal revenue, and give full play to the role of consumption tax in regulating social special consumption, except for exporting taxable consumer goods, all other taxable consumer goods shall not be reduced or exempted.

The improvement of China's current consumption tax system can first enhance people's understanding of consumption tax, guide residents to consume healthily and reasonably, and raise people's awareness of environmental protection. Secondly, it can improve the reality that there is a big gap between the rich and the poor in China at this stage, adjust income distribution and alleviate social injustice. Finally, the study of consumption tax system can better implement China's guiding policies and provide a clear direction for the new round of tax reform.

Legal basis:

Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax Article 16 Taxpayers are under the circumstances specified in Article 7 of the Regulations.

Without justifiable reasons or in violation of the provisions of Article 4 of these Rules, which is obviously low.

If it is listed as a commodity for sale but not sold, the sales amount shall be determined in the following order:

(a) according to the taxpayer's recent average sales price of similar goods;

(2) According to the recent average selling price of similar goods by other taxpayers;

(3) According to the composition of taxable value.