Research on the Path of Consumption Tax Reform in the Context of Promoting High-Quality Development

Abstract

Consumption tax, as an important tax in my country’s tax system, faces challenges such as tax items, tax rates, taxation link settings, and coordinated adjustments with other taxes in the context of high-quality economic development. The future direction of reform is to promote high-quality with development as the goal, tax items, tax rates, and tax collection links should be reasonably set up, and coordinated adjustment functions should be achieved together with other tax types.