我国消费税的影响与政策建议

发布时间：2018-04-16 15:02

本文选题：消费税调整实证分析 + 政策建议　；参考：《吉林财经大学》2014年硕士论文

【摘要】：消费税是我国于1994年分税制改革以保证财政收入、调整产业结构、引导消费方向，调节收入分配及保护生态环境等为目的，与增值税配套设置的针对部分消费品征收的税种。通过数次调整，消费税制度不断完善，但在全面深化改革的背景下，税收要素调整的滞后及相关法律制度的缺陷严重阻碍了消费税调节功能的发挥及其社会经济效应的实现。消费税的调节功能及其社会经济效应是税收理论与政策研究的重要内容。本文试图从消费税税收要素影响入手，结合国内外消费税改革趋势，从理论上分析消费税与社会经济的相关性，在全面把握十八届三中全会税改主线的前提下提出合理的政策建议。本文共分为五个部分，主要内容为：第一部分为引言部分。说明了本文的研究意义与方法。近年来西方与国内研究重点都集中于消费税的生态效应，本文运用税负归宿理论分析方法和线性回归方法，综合消费税调整的五大影响进行规范分析和实证分析，并据此提出相关政策建议，具有重要的现实意义。对国内外文献进行了系统梳理。早期西方研究基于公平原则主张对消费或者消费支出征税，国内学者主张开征特别消费税以发挥消费税的调节功能，近年西方学者积极探索功能型消费税，而国内学者着重分析我国消费税制度的不足及如何挖掘消费税的调节潜力。指出了本文的创新之处及不足之处。第二部分阐述了消费税相关理论，包括广义消费税理论，消费支出税理论等，我国征收的消费税属于广义消费税理论中的特别消费税，其理论基础是消费税税负归宿及税负转嫁。对消费税做了一般分析，简要对消费税作了界定，概述了消费税的特点及功能。第三部分主要从征收范围、税率设计、征税环节三个税收制度要素入手论述了消费税政策调整的国际比较。简要回顾了我国消费税政策的调整过程。详细介绍了按征收范围划分的消费税类型，总结了世界各国征收范围调整的趋势。比较了各国的税率设计差异并找出了共同点。对消费税征税环节进行了国际比较，并指出征税环节下移至销售终端是国际趋势。第四部分是全文的核心，对我国消费税政策影响做了实证分析。选取消费税调整后的相关数据进行分析对比，得出我国消费税与财政收入呈正相关但消费税对财政收入的贡献较小的结论。以汽车产业为例，汽车消费税调整情况，，发现消费税在一定程度上促进了汽车产业技术革新，加大了对新能源汽车的投入力度。选取小排量车型的乘用车市场销售数据，结合税负归宿理论分析含税价格变化对销量的影响，发现消费税由于产制环节征收及价内计征等问题对消费需求的影响是有限的。对比不同收入群体对消费税应税消费品的购买量及拥有量，分析征收消费税对不同收入群体的影响，同时分析了奢侈品消费税在我国受限的原因。最后运用外部效应原理为消费税保护生态环境提供理论依据，比较与生态环境紧密相关的消费品的消费税收入，发现生态性消费税收入增加至五成左右。第五部分基于前一部分的实证分析结果提出要重视消费税的局限性，就税收要素、制度建设等方面针对第四部分分析中发现的问题提出合理的政策建议以更多地释放消费税的调节功能，包括将开具消费税发票标明价格和税额，调整消费税的征税环节、征收范围、税率等要素，建立消费税专款专用制度，重新划分部分消费税税权，提高征管水平，强化法制保障等。本文运用规范分析与实证分析及比较分析相结合的方法、选取我国消费税政策调整前后的数据交叉对比，试图研究我国消费税政策调整对社会经济的影响，并在此基础上上提出政策建议。本文的可取之处在于结合我国实际，更加全面地剖析我国消费税政策调整所带来的影响。消费税作为间接税，主要功能仍然是组织财政收入，其调节功能并不明显，并且由于数据不全面，相关指标较少，本文在论证力度上略显不足。
[Abstract]:The consumption tax is China in the 1994 tax reform to ensure financial income, adjust the industrial structure, and guide the direction of consumption, income distribution and protection of the ecological environment for the purpose of setting and value-added tax for some consumer goods tax. Through several adjustments, the consumption tax system continue to improve, but in the comprehensive deepening reform under the background, to realize the defects in the tax adjustment of factors of lag and the relevant legal system has seriously hindered the consumption tax adjustment function and social economic effect.
The consumption tax adjustment function and social economic effect is an important content of research on the theory and policy of tax. This paper attempts to start from the consumption tax factors, combined with domestic and foreign consumption tax reform trend, correlation analysis of the consumption tax and social economy in theory, in the comprehensive put forward reasonable policy suggestions under the premise of holding the main tax in the third Plenary Session of the 18th CPC Central Committee.
This article is divided into five parts, the main contents are as follows:
The first part is the introduction. Explain the research significance and methods of this paper. The ecological effect of Western and domestic research has focused on the consumption tax in recent years, the tax incidence theory analysis method and linear regression method, normative analysis and empirical analysis of the five comprehensive consumption tax adjustment, and puts forward relevant policy suggestions have important practical significance. The system combing the literature. Early Western Research Based on the principle of fairness that taxes on consumption or consumption expenditure, the domestic scholar advocates the introduction of special consumption tax adjustment function to volatile consumption tax, in recent years, western scholars actively explore the function of the consumption tax, while domestic scholars focuses on the analysis of insufficient consumption the tax system of our country and the regulation of how to tap the potential of the consumption tax. It points out the innovation and deficiencies of this paper.
The second part elaborates the consumption tax theory, including the theory of generalized consumption tax, consumption tax theory in our country, the consumption tax consumption tax belongs to the general theory of the special consumption tax, which is based on the theory of consumption tax burden and tax burden. The consumption tax has made a general analysis on consumption tax, briefly the definition, characteristics and function are summarized the consumption tax.
The third part mainly from the design of the tax rate, tax, tax links three tax system elements discusses the international comparison of the adjustment of consumption tax policy. A brief review of the process of adjustment of consumption tax policy in China was introduced in detail. According to the collection scope of consumption tax levied on the world scope adjustment type, summed up the trends are compared. The design of the tax rate differences and find common points. A tax on the consumption tax aspects of the international comparison, and points out that the taxation link moved down to the terminal sales is an international trend.
The fourth part is the core of China's consumption tax policy influence to do the empirical analysis. Through the comparison and analysis of selecting the relevant data after excise tax adjustment, that China's consumption tax revenue is positively associated with the consumption tax revenue contribution to the smaller conclusion. The automobile industry as an example, the automobile consumption tax adjustment the situation, found that the consumption tax to promote the automobile industry technological innovation to a certain extent, to increase the investment of new energy vehicles. Selection of small cars in passenger car market sales data, combined with the theoretical analysis of tax incidence tax price changes impact on sales, found that the consumption tax levied due to production and price on impact of consumer demand is limited. Comparing the different income groups of consumption tax on taxable consumer goods purchase quantity and quantity analysis, consumption tax impact on different income groups, the same When the analysis of luxury consumption tax in China is limited. Finally, provide a theoretical basis for the consumption tax to protect the ecological environment by means of external effect principle, income is closely related to the ecological environment of the consumer goods consumption tax, found that the ecological consumption tax revenue increased to about 50%.
The fifth part of the empirical analysis of the first part based on the results of the proposed limitations should pay attention to the consumption tax, tax system construction and other factors, according to the fourth part of the analysis of the problem put forward reasonable suggestions to adjust function to release more of the consumption tax, including with the consumption tax invoice price and tax adjustment the consumption tax levy, tax links, and other factors, the establishment of the consumption tax earmarking system, part of the re division of tax power consumption, improve the level of management, strengthen the legal protection.
This paper uses normative analysis and empirical analysis and comparative analysis method, selects the data of cross contrast before and after China's consumption tax policy adjustment, attempts to study the impact on social economy adjustment of consumption tax policy in our country, and on this basis put forward policy recommendations. In this paper the merits of combining the reality of our country, a more comprehensive effect analysis of China's consumption tax policy by the adjustment of consumption tax. As an indirect tax, main function is to organize financial revenue, the regulatory function is not obvious, and because the data is not comprehensive, relevant indicators of the slightly less, in the demonstration efforts.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】