我国消费税征收现状与改革建议

发布时间：2018-03-09 02:39

本文选题：消费税　切入点：征收现状　出处：《税务研究》2017年01期 　论文类型：期刊论文

【摘要】：本文从我国消费税的征收现状入手,总结了当前我国消费税具有税源高度集中、纳税企业规模较大、现行征管模式效率较高的特点,分析了我国现行消费税出现的税额占比下降、区域结构固化、分配效应不对称等方面的问题,结合国际特别消费税改革实践,从原则、目标、税制要素的调整和税种协调四个方面对我国当前的消费税改革提出政策建议。本文认为,在新一轮税制改革中,消费税制度的完善应在税收法定的基本框架下进行,在税制设计上应立足中长期,在改革原则上应坚持简单、公平、透明;在保障消费税收入可持续的同时,应进一步增强消费税在引导合理消费和纠正负外部性方面的功能,构建与现行税收征管能力相适应的消费税制度。
[Abstract]:Starting with the current situation of consumption tax collection in China, this paper summarizes the characteristics of the consumption tax in our country, such as the high concentration of tax sources, the large scale of tax paying enterprises, and the high efficiency of the current tax collection and management mode. This paper analyzes the problems of the current consumption tax in China, such as the decrease of the tax ratio, the solidification of the regional structure, the asymmetry of the distribution effect, and so on, combining with the practice of the international special consumption tax reform, from the principle, the goal, and so on. The adjustment of tax elements and the coordination of tax categories put forward policy recommendations for the current consumption tax reform in China. This paper holds that in the new round of tax reform, the consummation of the consumption tax system should be carried out under the basic framework of tax law. The design of the tax system should be based on the medium and long term, and the reform principle should be simple, fair and transparent. While ensuring the sustainable income of the consumption tax, the functions of the consumption tax in guiding reasonable consumption and correcting negative externalities should be further enhanced. Construct the consumption tax system suitable to the current tax collection and management ability.
【作者单位】：中南财经政法大学财政税务学院;
【基金】：国家社会科学基金一般项目“区域异质性下中国县级政府偿债能力与举债空间测算研究”(批准号:16BJY153)的支持
【分类号】：F812.42

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