将高污染产品纳入消费税征税范围的研究

发布时间：2018-01-19 15:26

本文关键词： 高污染产品消费税改革税制设计环境保护综合名录　出处：《复旦大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文研究的是新形势下消费税制改革的一部分内容。去年11月在北京召开的十八届三中全会对全面深化改革做出的决定中,再一次明确要研究高污染产品的征税方案,本文就是基于这一背景,研究如何科学、合理地确定高污染产品的税目、税基和税率等相关问题。首先,笔者参阅了大量的国内外文献,由于国外消费税制度的局限性,特将研究范围扩大到了具有我国消费税性质的一些环境税制下的污染物税收,对学者的观点和改革方案有了一些认识；其次,着重研究了消费税制度建立以来的多次调整以及运行情况,发现国家对消费税税目的确定很少涉及高污染消费品,故在环境保护方面的功能被大大弱化,必须予以调整；最后研究了国家财税系统中的一些高层领导对消费税动向的发言以及多次重要大会通过的进一步改革发展的纲领性文件,这些纲领性文件中不约而同地指出要“将高污染产品纳入消费税征税范围”。因此本文的主线就是高污染消费品征收消费税的税制要素设计,其中最主要的三个问题是：税目如何新增,税基如何确定以及税率如何设计。为解决这三个问题,本文主要采用了比较分析法,即分析国外对于污染物的征税方案,包括应遵循的原则,税目的确定方法,税基、税率的特点和值得借鉴之处,与拟纳入征税范围的一些具体消费品进行对比,求同存异,并在我国特殊的国情下找到解决方案。具体而言：税目应基于一定的公约和标准,否则不具有说服力,继而找到了每年环保部发布的《“双高”产品名录》,做了简要分析和归类,认为可分为三类并作为新增税目的依据；税基的设置上,要注重税收和污染的联系,这样才能达到征税的目的,针对第一类消费品,以淀粉糖、氟化铝、碳酸钡和己内酰胺为例做了详细的说明,认为应当采取复合计税的办法,第二类、第三类消费品基本应采取从量计税的办法,此外还对轮胎和木制一次性筷子的税基问题做了简要说明；税率应按对环境破坏程度不同采取广泛的差别税率,并仍以税基中研究的一些消费品进行税率的设计和有效税率的测算,此外还对电池、农药和轮胎的税率情况做了详细的分析。最后,笔者从税收征管角度又进行了一些思考,认为该种消费税税收应设定为共享税,也对费改税等问题进行了简单的说明,并做了总结和展望。
[Abstract]:In November last year, the third Plenary session of the 18 CPC Central Committee held in Beijing made a decision to deepen the reform in an all-round way. This paper is based on this background to study how to scientifically determine the tax items, tax base and tax rate of high-pollution products. First of all, this paper studies how to determine the tax items, tax base and tax rate of high-pollution products. First of all, this paper studies how to determine the tax items, tax bases and tax rates of high-pollution products. I refer to a large number of domestic and foreign literature, due to the limitations of the foreign consumption tax system, the scope of the study is extended to some environmental tax systems with the nature of consumption tax in China under the pollutant tax. Some understanding of scholars' viewpoints and reform schemes; Secondly, focusing on the establishment of the consumption tax system since the establishment of a number of adjustments and operations, found that the determination of consumption tax items rarely involve high-pollution consumer goods, so the function of environmental protection has been greatly weakened. Must be adjusted; Finally, the paper studies the speeches of some senior leaders in the national fiscal and taxation system on the trend of consumption tax and the programmatic documents adopted by many important conferences for further reform and development. Therefore, the main line of this paper is the design of the tax system elements of the consumption tax for the highly polluting consumer goods. The most important three problems are: how to add tax items, how to determine the tax base and how to design the tax rate. In order to solve these three problems, this paper mainly adopts comparative analysis. That is to say, the analysis of foreign tax schemes for pollutants, including the principles to be followed, the determination of tax items, tax base, tax rate characteristics and worthy of reference, compared with some specific consumer goods to be included in the scope of taxation. To seek common ground while reserving differences, and to find a solution under the special conditions of our country. Specifically, tax items should be based on certain conventions and standards, otherwise they are not persuasive. Then found the "double high" product catalogue issued by the Ministry of Environmental Protection every year, made a brief analysis and classification, that can be divided into three categories and as the basis for new tax items; In the setting of tax base, we should pay attention to the relationship between tax revenue and pollution, so as to achieve the purpose of tax collection. For the first kind of consumer goods, the examples of starch sugar, aluminum fluoride, barium carbonate and caprolactam are described in detail. It is considered that the method of compound taxation should be adopted, the second category and the third category of consumer goods should basically adopt the method of volume tax, in addition, the tax base of tires and wooden disposable chopsticks is briefly explained. Tax rates should be broadly differentiated for different levels of environmental damage and still be based on the design of tax rates and effective rates for some of the consumer goods studied in the tax base, in addition to batteries. Finally, from the perspective of tax collection and management, the author thinks that the consumption tax should be set as a shared tax. It also gives a brief explanation of the problem of fee to tax, and makes a summary and prospect.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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