在引导国民消费、优化产业结构、保障财政收入等方面，我国消费税发挥着积重要的作用。由于社会的快速发展，贫富差距的不断加大，现行消费税已跟不上我国经济发展的需要；在“营改增”全面完成后，在急需重构地方税体系的局面下，我国消费税改革面临着前所未有的挑战。本文基于消费税三大功能定位，对现行消费税制度现状、存在的问题进行了深入的解析，并提出了我国消费税未来改革的路径方向。

关键词：消费税、征税范围、征税环节、税率结构、收入归属

China’s consumption tax plays an important role in guiding national consumption, optimizing industrial structure and safeguarding fiscal revenue. Due to the rapid development of society and the widening gap between the rich and the poor, the current consumption tax has not kept pace with the needs of China’s economic development. After the completion of “Replacing the Business Tax with a Value-added Tax”, China’s consumption tax reform is facing unprecedented challenges under the situation of the urgent need to reconstruct the local tax system. Based on the three functional orientations of consumption tax, this paper makes an in-depth analysis of the current situation and problems of the current consumption tax system, and puts forward the path direction of the future reform of consumption tax in China. 

Keywords: Consumption Tax, Tax Scope, Tax Link, Tax Rate Structure, Income Attribution