部分OECD国家消费税的特征及借鉴

发布时间：2018-02-19 21:09

本文关键词： 消费税经济合作与发展组织征收范围征收环节收入归属　出处：《国际税收》2015年05期 　论文类型：期刊论文

【摘要】：在OECD国家中,非欧盟国家的消费税呈现出独特的发展模式。为此,我们重点对这些国家消费税的财政地位、征收范围、征收环节和收入归属进行分析,并得出如下结论 :消费税已不是主体税种,但仍具有重要的财政地位;征收范围集中于烟草、酒、矿物能源、机动交通工具、污染物、奢侈品和特定服务;收入归属体现出"谁设归谁,谁收归谁"的特征,很多消费税都是由中央与地方政府间交叉征收的;从征收环节看,烟、酒、能源产品主要在生产环节课征,机动车、奢侈品主要在零售环节课征。对一些消费品,很多国家在生产环节与零售环节(或批发)两次课征消费税。根据这些结论,对中国的消费税改革提出了相关政策建议。
[Abstract]:In the OECD countries, the consumption tax of the non-EU countries presents a unique development model. Therefore, we focus on the fiscal status, the scope of collection, the collection links and the income attribution of the consumption tax in these countries. The main conclusions are as follows: consumption tax is no longer the main tax, but it still has an important financial status, the collection scope is concentrated on tobacco, wine, mineral energy, motor vehicle, pollutants, luxury goods and specific services; Income attribution embodies the characteristic of "who sets up who belongs to who, who receives who". Many consumption taxes are collected by the central government and local governments. In terms of collection links, cigarettes, alcohol and energy products are mainly levied in the production links, motor vehicles, Luxury goods are mainly levied in the retail sector. For some consumer goods, many countries levy consumption tax on the production link and the retail sector (or wholesale) twice. Based on these conclusions, the paper puts forward some relevant policy suggestions for China's consumption tax reform.
【作者单位】：中国税务杂志社;国家税务总局科研所;
【基金】：国家税务总局2014年重点课题《地方税体系建设的国际经验——消费税征收环节及收入归属问题研究》分报告之一,并参考了成员单位国别资料。
【分类号】：F811.4

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