从征税范围调整谈消费税改革

发布时间：2018-02-07 12:28

本文关键词： 消费税改革征税范围调节功能效应分析　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：消费税是重要的流转税，是被寄予厚望的政策性税种。我国在1994年开征消费税。此后，消费税在调节消费、保障财政收入、促进社会公平、优化产业结构以及环境保护方面发挥了积极作用。然而，，虽经过多轮改革，消费税制度还是存在不足之处，比如征税范围不合理，过于注重收入功能忽略经济调节功能，强调经济效应忽略社会效应等，影响了消费税功能的全面有效地发挥。在这些问题中，以征税范围的不合理最为突出。征税范围是税制要素的重要部分，一个税种的征税范围体现了该税种的主要功能。由于消费税是选择性征税税种，只能在相对有限的征税范围中达成既定的政策目标，因此合理确定消费税征税范围就显得特别重要。在当前结构性减税的改革框架和发展绿色经济的转型导向下，调整消费税征税范围的呼声愈发高涨。本文以我国消费税功能定位为出发点，通过理论分析和实证分析，结合我国消费税现状，经济发展中的伴生问题，税制体系的新发展以及国际经验，证明消费税改革的合理性和必要性，清晰地理出消费税征税范围调整的依据。并从中发现问题，进一步提出消费税调整的方向和路径,为构建一个更为合理，适应我国经济社会发展，具备更突出功能的消费税制度提出建议。本文主要分为四个部分：第一部分，对消费税的性质、特点及与相关税种的关系进行规范性分析，力求对消费税有一个更准确深入的认识。在此基础上对消费税在新时代背景下的功能定位进行了总结和创新，得出我国现行消费税能够也应该重点承担的主要功能。第二部分以消费税的功能定位为出发点，结合理论指导,社会经济发展的现实状况和出现的问题以及当前税制改革的总体要求，详细论述了调整我国消费税征税范围的必要性。第三部分，以前文对功能定位及理论与现实要求的分析此为导向，借鉴国际经验，遵循消费税征税范围调整的基本原则，兼顾消费税征税范围调整的影响因素，提出了调整的具体构思，认为消费税征税范围的调整应该走结构化道路。第四部分通过ELES模型检验的参数分析和消费税绿化效应的推论，直观地呈现出消费税征税范围调整的积极效应，论证了消费税征税范围调整方向的正确性。
[Abstract]:Consumption tax is an important turnover tax and a policy tax with high expectations. In 1994, consumption tax was levied in our country. Since then, consumption tax has been regulating consumption, protecting financial income and promoting social equity. The optimization of industrial structure and environmental protection has played a positive role. However, despite many rounds of reforms, the consumption tax system still has some shortcomings, such as unreasonable taxation scope, too much emphasis on income function and neglect of economic regulation function. It is emphasized that the economic effect neglects the social effect, which affects the comprehensive and effective exertion of the function of consumption tax. Among these problems, the unreasonable scope of taxation is the most prominent one. The scope of taxation is an important part of the tax system. The scope of a tax reflects the main function of the tax. Since the consumption tax is a selective tax, it can achieve its policy objectives only in a relatively limited range of taxes. Therefore, reasonable determination of the scope of consumption tax is particularly important. Under the reform framework of structural tax reduction and the transition direction of developing green economy, the voice of adjusting the scope of consumption tax tax is rising day by day. This paper takes the function orientation of consumption tax as the starting point, through theoretical analysis and empirical analysis. Combined with the current situation of consumption tax in China, the accompanying problems in economic development, the new development of tax system and international experience, the rationality and necessity of the reform of consumption tax are proved. It is clear that the basis of tax range adjustment of consumption tax is clear, and the problems are found, and the direction and path of the adjustment of consumption tax are further put forward, in order to construct a more reasonable one and adapt to the economic and social development of our country. A more prominent function of the consumption tax system put forward recommendations. This article is divided into four parts: the first part, the nature, characteristics and the relationship between consumption tax and related taxes are normative analysis. On the basis of this, the author summarizes and innovates the function orientation of consumption tax in the new era. The main functions that the current consumption tax of our country can and should focus on. The second part takes the function orientation of the consumption tax as the starting point and combines with the guidance of theory. The present situation and problems of social and economic development, as well as the general requirements of the current tax system reform, are discussed in detail, and the necessity of adjusting the scope of tax collection of consumption tax in China is discussed in detail. Based on the analysis of the function orientation and the theoretical and practical requirements, this paper draws lessons from the international experience, follows the basic principles of the adjustment of the scope of the consumption tax, takes into account the factors affecting the adjustment of the scope of the tax of the consumption tax, and puts forward the concrete conception of the adjustment. It is concluded that the adjustment of the scope of consumption tax should follow a structured way. 4th, through the parameter analysis of ELES model test and the inference of green effect of consumption tax, the positive effect of the adjustment of consumption tax range is shown intuitively. The correctness of adjusting the scope of consumption tax is proved.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【引证文献】