“营改增”背景下消费税改革设想

发布时间：2018-06-19 03:58

本文选题：“营改增” + 地方主体税　；参考：《苏州大学》2016年硕士论文

【摘要】：财政是国家治理的重要组成部分,一国财税体制的科学性体现在其能否维护市场统一、优化资源配置、实现国家长治久安。自1994年分税制改革以来,我国财税体制一直不断完善,逐渐形成了现行的财税体制,但体制的不断完善并不能完全适应经济发展“转方式、调结构、促升级”的现实需要。《深化财税体制改革总体方案》明确提出完善税制改革的重点锁定增值税、消费税、环境保护税、资源税、个人所得税、房产税六大税种,消费税改革是其中之一。一直以来,消费税都是充当增值税和营业税的补充,承担组织财政收入、调节居民消费行为、促进社会公平、优化产业结构及保护环境的重要作用。随着“营改增”进程加快,作为地方税收入主要来源的营业税不断减少,改革带来的地方主体税缺失问题成为完善地方税系工作中亟待解决的一大难题。文章基于“营改增”对地方税制产生的影响及在消费税改革的倒逼这种背景的论述,对消费税成为地方主体税可行性进行了系统地理论和实证分析,提出现行消费税改革成为地方主体税所遵循的改革原则和方向,并就现行消费税存在的问题及改革定位提出对应措施。通过分析消费税与地方税制改革结合所要求的功能定位来确定改革方向,以消费税改为地方主体税为中心点,把改革的重点放在提升收入效应上,也兼顾消费税的调节效应,最后结合现实给出具体的改革建议。
[Abstract]:Finance is an important part of national governance. The scientific nature of a country's fiscal and taxation system lies in whether it can maintain the unity of the market, optimize the allocation of resources, and realize the long-term stability of the country. Since the reform of the tax distribution system in 1994, China's fiscal and taxation system has been continuously improved, and gradually formed the current fiscal and tax system, but the continuous improvement of the system can not fully adapt to the economic development "change mode, adjust the structure," The General Plan for deepening the Reform of the Fiscal and tax system clearly proposes that the focus of the reform of the tax system is to focus on six categories of taxes, namely, value-added tax, consumption tax, environmental protection tax, resource tax, personal income tax, and real estate tax. Consumption tax reform is one of them. All along, consumption tax is the supplement of value-added tax and business tax, which plays an important role in organizing financial revenue, regulating residents' consumption behavior, promoting social equity, optimizing industrial structure and protecting environment. With the acceleration of the process of "business reform and increase", the business tax, which is the main source of local tax revenue, is decreasing. The lack of local subject tax caused by the reform has become a major problem to be solved in perfecting the local tax department. Based on the discussion of the influence of "business reform and increase" on the local tax system and the background of the consumption tax reform, this paper makes a systematic theoretical and empirical analysis on the feasibility of the consumption tax becoming the local main body tax. This paper puts forward the reform principle and direction of the current consumption tax reform as a local subject tax, and puts forward corresponding measures for the problems existing in the current consumption tax and its reform orientation. By analyzing the functional orientation of the combination of consumption tax and local tax system reform to determine the direction of the reform, taking the consumption tax as the central point, focusing on raising the income effect and taking into account the adjustment effect of the consumption tax. Finally, concrete reform suggestions are given in combination with reality.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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