从整体改革视角定位消费税改革

发布时间：2018-02-03 18:16

本文关键词： 整体改革消费税征收范围中央税　出处：《税务研究》2017年01期 　论文类型：期刊论文

【摘要】：新一轮的消费税改革正在路上。综合各方分析,本文认为需要从整体改革的视角来定位消费税改革的诸多具体内容。一是要结合当前我国消费型经济正在兴起的这一深刻的时代变化,将消费税的征收范围从"三高"商品扩大到高服务消费。二是要从中央与地方财政体制改革的需要,定位消费税的归宿主要是中央税或共享税。三是要从我国税制结构从间接税为主转向直接税为主的背景出发,将消费税的功能定位为基于增值税基础之上的"调节"而非普遍全面征收。四是要与资源税、环境保护税、房地产税等其他税种的改革统筹协调,避免片面夸大消费税功能和重复征税。
[Abstract]:A new round of consumption tax reform is on the way. This paper holds that it is necessary to locate many specific contents of consumption tax reform from the perspective of overall reform. First, it is necessary to combine this profound change of times that is emerging in the consumption economy of our country at present. The scope of consumption tax collection should be expanded from "three high" commodities to high service consumption. Second, the need for the reform of the central and local financial system should be met. Third, we should proceed from the background of our tax system structure from indirect tax to direct tax. The function of consumption tax should be defined as "adjustment" based on value-added tax rather than universal collection. Fourth, it should be coordinated with the reform of resources tax, environmental protection tax, real estate tax and other taxes. Avoid exaggerating the function of consumption tax and double taxation.
【作者单位】：国家行政学院经济学部;
【分类号】：F812.42
【正文快照】： 党的十八届三中会指出“财政是国家治理的基础与重要支柱”,并勾勒了到2020年建成现代财政制度的改革蓝图。三年多来,财税改革在预算制度、税收制度方面取得了明显的进展,但相对而言,对于整个财税改革具有核心和灵魂作用的中央与地方财政体制改革尚未取得实质性进展。1从一定

【相似文献】