论我国消费税法律制度的完善

发布时间：2018-03-07 18:17

本文选题：消费税　切入点：立法完善　出处：《吉林大学》2010年硕士论文　论文类型：学位论文

【摘要】： 我国是在1994年税制改革时设置了较为规范的消费税,自实施以来,在调节消费结构,抑制超前消费,正确引导消费方向以及增加财政收入等方面都发挥了积极的作用,成为国家进行宏观调控的一种重要手段。随后从2009年5月1日起,财政部又下发文件对卷烟消费税政策进行了调整,在卷烟批发环节增加了一道从价税并调整了卷烟的计税价格;国家税务总局又以下发通知的形式对白酒消费税的征收进行了一次重要调整。本文从消费税的涵义、特征、作用,以及消费税制度的概念入手,分析了我国消费税法律制度存在的问题,并针对这些不足提出了我国消费税法律制度进一步完善的构想。全文共分三个章。第一章是消费税概念的界定及其法律制度的确立。第一节,明确了消费及消费税的涵义。第二节,对消费税的特征作以简单介绍。第三节,对消费税的作用作以概括总结。第四节,介绍我国消费税法律制度的确立。第二章是我国消费税法律制度运行状况。该章第一节介绍了我国消费税法律制度的主要内容及发展。1994年税制改革开始,消费税作为独立的税种得以正式确立。2006年消费税政策调整,是对消费税制的一次制度性改革,使得我国的消费税制度进一步趋于合理,使得消费税对经济与环境保护的特殊调节作用得到更加充分的发挥。第二节从税收法定主义的要求和消费税课税要素的内容两方面总结了我国消费税法律制度存在的问题:1.我国《宪法》没有明确规定税收法定主义原则。2.税收基本法缺失。3.税收授权立法制度不规范。4.地方缺乏适度的消费税立法权。5.消费税立法层次较低。6.消费税课税要素方面存在的税目划分偏于笼统;税率设计不科学;征税环节单一;实行价内税不合理;计税依据不规范等不足。第三章是我国消费税法律制度的完善,这是文章的核心部分。该章在前文论述的基础上,针对我国消费税立法存在的问题,借鉴国外消费税立法的先进经验,提出了完善我国消费税立法之构想。第一节明确了我国消费税法律制度改革的原则。即消费税法律制度从理论上要贯彻受益性原则、限制性课征原则、节约性课征原则和差别性课税原则;从实践上要有利于加强中央政府对经济的宏观调控能力,确保财政收入的同时,要有利于统一税法、公平税负,与国际惯例接轨。第二节介绍了完善我国消费税法律制度的主要内容。第三节阐述了我国消费税法律制度改革的方法。首先,规范税收立法。其次,赋予地方一定的消费税立法权。第三,提升消费税立法级次。最后,健全消费税法律制度的征收体系。第四节重点论述了我国消费税法律制度改革的措施。主要从以下几方面论述:1.调整消费税的征税范围;2.适当调整消费税的税率;3.完善消费税的纳税环节;4.与国际接轨改价内税为价外税;5.调整部分应税品目的计税方法;6.规范消费税的计税依据;7.实施消费税纳税评估。
[Abstract]:China is a relatively standardized set of consumption tax tax reform in 1994, since the implementation, in the regulation of the consumption structure, inhibit the excessive consumption, correctly guide the direction of consumption and increase financial revenue has played a positive role, an important means to become the national macroeconomic regulation and control. Then from May 1, 2009 onwards, the Ministry of finance also issued a document on cigarette consumption tax policy has been adjusted, the cigarette wholesale adds an ad valorem tax and adjusted the tax price of cigarettes; and the State Administration of Taxation issued the following notice in the form of liquor consumption tax made a major adjustment.
Starting from the concept, characteristics, functions and the concept of the consumption tax system, this paper analyzes the problems existing in the legal system of consumption tax in China, and puts forward the idea of further consummation of China's consumption tax legal system in view of these shortcomings. The paper is divided into three chapters.
The first chapter is to establish the concept of the consumption tax and the legal system. In the first section, clear the meaning of consumption and consumption tax. The second section, characteristics of the consumption tax for a simple introduction. The third section, on the role of consumption tax to summarize. The fourth section, the establishment of China's consumption tax law system.
The second chapter is the operational status of China's consumption tax legal system. The first section of this chapter introduces the main content of China's consumption tax law system and the development of.1994 system, the consumption tax taxes to be formally established as an independent.2006 consumption tax policy adjustment, is a system of reform of the consumption tax, so I the consumption tax system tends to be more reasonable, the consumption tax on the economy and environmental protection of the special role more fully into play. The two section second from the tax legal requirements and consumption tax elements content of the general existence of China's consumption tax law system of our country: 1. < no > constitution clear provisions of the statutory taxation principle.2..3. lack of tax law the tax legislative authorization system is not standardized.4. local lack of appropriate consumption tax legislative power consumption tax of.5. low level of legislation of consumer.6. The taxable division of tax and taxation elements is rather general. Tax rate design is not scientific, taxation is single, price tax is unreasonable, and tax basis is not standardized.
The third chapter is to improve China's consumption tax law system, which is the core part of the article. In this chapter, on the basis of the above discussion, aiming at the existing problems of China's consumption tax legislation, learn from foreign advanced experience of consumption tax legislation, puts forward some ideas of perfecting the consumption tax legislation in China. The first section explains the reform the consumption tax law system in our country. The principle of the consumption tax law system from the theory to implement the benefit principle, restriction on principle, economical principle and difference of tax levy principle; from the practice to help strengthen the central government's macro-control ability, ensure financial income at the same time, there must be conducive to the unity of tax, fair tax, in line with international practice. The second section introduces the main content of perfecting consumption tax legal system. The third section describes the reform of consumption tax legal system in our country. Firstly, norms of tax legislation. Secondly, give some local consumption tax legislative power. Third, enhance the level of legislation for consumption tax. Finally, a sound legal system of consumption tax collection system. The fourth section focuses on the reform of the consumption tax law system of our country. Mainly from the following several aspects: 1. to adjust the scope of consumption tax; 2. adjusted consumption the tax rate of 3.; improve the consumption tax of 4.; with the international price of the tax change is essential; 5. part of taxable items tax adjustment method; tax based on 6. standard of consumption tax; 7. consumption tax tax assessment.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.22;F812.42

【引证文献】