On Consumption Tax Policy-of Resource-based Economic Transformation in China

摘要

The transformation of resource-based economy in China, which focuses on "adjusting structure, invigorating industries, enhancing people's livelihood and stimulating development", requires the supporting financial and taxation system. Taxation is hailed as "the mother of general affairs in government administration", and it is closely related to policy guideline, social distribution and social harmony. China's consumption tax system plays an important role in guaranteeing financial revenue and guiding production and consumption. Nonetheless, it lags behind the transformation of resource-based economy. This paper intends to analyze the impacts of the consumption tax system reform, on the transformation of resource-based economy, including distribution system, taxation scope, promotion of environmental protection and energy saving and so on. Accordingly, some proposals are put forward to improve consumption tax system: reasonably distributing state and local consumption tax income, adjusting taxation scope, modulating tax base and tax payment, and setting rational tax rate. School at Shanxi Financial and Econnmic University University Research Area Tax law Add No 696 Wucheng Road, taiyuan City,Shanxi Privince,P.R.China 030006