| 英文摘要 |
Subject to the characteristics of special-purpose taxes, nature of tax and needs to the development of society, it is suggested to determine the consumption control as the leading legislative purpose of consumption tax which also is with the purpose to keep revenue, and finally with the purpose to protect the rights of taxpayers. Therefore, it’s necessary and feasible to determine the consumption tax as a sharing-type tax with the guidance of functionalism. The local government shall be endowed some certain power which will create the flexibility towards the design of objection of tax, tax rate and tax calculation subject to the fact that central government dominates the design of the consumption tax. Based on the above, the future reform of consumption tax shall, on the one hand, be in the form of sharing-type tax base, and shall, on the other hand, consolidate scope of tax and adjust tax rate of the consumption tax, and set taxation with flexibility, and implement the calculating method of off-price tax. Only so can the functional purpose which has priority of consumption control and the consideration of revenue be realized, and the central government and local government can be motivated, and then the rights of taxpayers can be significantly protected. |
