关键词: 消费税, 生态功能, 税制要素, 税收法定, 消费税立法

Abstract: The existing consumption tax in China is a special turnover tax only on some consumer goods on the basis of universal value added tax. On the basis of fiscal revenue, it should play a role in the regulating and guiding function, which includes readjustment of income distribution, guiding rational consumption, and so on. In addition, the enhancing ecological function of consumption tax could improve resource conservation and environmental protection. However, the above functions are limited to some factors of tax system such as scopes of taxation, applicable tax rates and tax payment stages. On the one hand, to meet the requirements of the new age and implement the new concept of development, we should improve the socialist market economy and deepen reform of the tax system. In this process, its necessary to improve the system of consumption tax and make the consumption tax work effectively, so the ecological function would be prominent. On the other hand, we should implement taxation-legalism and accelerate consumption tax legislation for the system improvement of consumption tax which should coordinate with the systems of value-added tax, resources tax and environmental protection tax.

Key words: consumption tax, ecological function, factors of tax system, taxation-legalism, consumption tax legislation