“营改增”背景下基于中央地方共享税定位的消费税改革探析

发布时间：2018-06-24 20:09

本文选题：“营改增” + 消费税　；参考：《当代经济管理》2015年06期

【摘要】："营改增"为消费税的重新科学定位提供了契机。我国消费税既具有宏观调控意义,又具有地方负外部性矫正效应,因此具备中央地方共享税性质。当前,将消费税改为地方税的提议,与当年将其定位为中央税的思路毫无二致,都是忽略其自身性质与功能,而过分迎合外在因素的影响。消费税由中央税改为中央地方共享税是对自身价值的合理回归,在实践中应重点做到以下三点:一是根据实践发展调整征税范围;二是针对零售环节优化征管技术;三是科学设定中央地方分配比例。
[Abstract]:"Operation change and increase" provides an opportunity for the new scientific orientation of consumption tax. China's consumption tax has both macro-control significance and local negative externality correction effect, so it has the nature of central and local shared tax. At present, the proposal to change consumption tax into local tax is no different from the idea of positioning it as a central tax at that time. Both ignore its own nature and function, and over-cater to the influence of external factors. The reform of consumption tax from central tax to central local share tax is a reasonable return to its own value. In practice, it should focus on the following three points: first, adjust the scope of taxation according to the development of practice, second, optimize the collection and management technology for retail links; Third, the scientific setting of central and local distribution ratio.
【作者单位】：西南财经大学财政税务学院;
【基金】：国家社会科学基金项目《现代财政制度框架下的地方税系研究》(14BJY165) 西南财经大学“中央高校基本科研业务费专项资金”《“营改增”背景下基于分税制、国家治理、区域经济三维视角的地方税系完善研究》(JBK140903)资助
【分类号】：F812.42

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