The Current State and Development of the National VAT and Consumption Tax

VAT(value-added tax) is the poor's tax,which cannot reflect the rich's tax liability.The consumption tax separated from VAT,should make the poor pay less tax than the rich,which changes our national tax structure and narrows the gap between the rich and poor.The national finance should increase the consumption tax gradually,allow the value of the third industrial service be deducted from the value added,perfect VAT and standardize enterprises'behaviors.Reducing the income of VAT and reducing the poor's burden will create conditions for realizing social common prosperity.