基于收入分配调节的消费税改革

发布时间：2018-11-06 06:58

【摘要】：十八届三中全会确立了全面深化改革的决定,提出深化财税体制改革,建立现代财政制度。在完善税制方面,提出对消费税的征收范围、征收环节、税率方面进行完善,将高污染、高能耗及部分高档消费品继续纳入征收范围,加强税负公平。十三五规划也明确提出加快财税体制改革,完善消费税制度,促进公平税负,进一步促进社会公平。伴随着改革开放的深入,我国的经济发展进程的加快,居民收入显著提高,生活水平也有了很大提升,但是与之产生的收入差距也是逐步被拉大,收入分配问题是我国当下面临的十分重要的社会、经济问题。在调节收入分配领域,政府和市场能够发挥作用,从各国的经验来看,税收也是调节的方式之一。采取行之有效的税收政策,不但可以确保国家的财政收入,促进经济的快速发展,而且可使居民的税负更加公平,使收入分配不公现象得到有效改善。本文整理了国内外学者关于直接税和间接税在调节收入分配领域的相关研究,普遍认为直接税能在此领域发挥良好作用,而间接税本身具有一定的累退性,但是归属于间接税中的消费税,作为特殊的商品税,选择对部分商品征税,可以通过调整消费税的征收范围,适当增加和删除部分税目;设计合理税率,提高高档消费品的税率,降低普通消费品的税率,以达到调节的目的。在此基础上,运用理论分析与实证分析对我国消费税在收入分配领域的调节进行了分析,发现我国消费税部分税目对收入分配具有调节作用。但是,目前我国的消费税的收入分配功能存在不足,奢侈品征税范围狭窄、税率档次设计不合理等方面存在问题,影响了消费税的调节功能。进而在此基础上,提出了针对性的改革建议,完善我国消费税制度,增强收入分配调节功能。
[Abstract]:The third Plenary session of the 18th CPC Central Committee established the decision of deepening the reform in an all-round way and proposed deepening the reform of the fiscal and taxation system and establishing a modern financial system. In the aspect of perfecting the tax system, the author puts forward that the scope, the link and the tax rate of the consumption tax should be improved, and the high pollution, high energy consumption and some high grade consumer goods should continue to be brought into the scope of collection, so as to strengthen the fairness of the tax burden. The 13th Five-Year Plan also clearly proposed to speed up the reform of the fiscal and taxation system, improve the consumption tax system, promote fair tax burden, and further promote social equity. With the deepening of reform and opening up, the process of economic development in China has been accelerated, the income of residents has been significantly improved, the living standard has also been greatly improved, but the income gap with it has been gradually widened. Income distribution is a very important social and economic problem that our country faces at present. In the field of adjusting income distribution, government and market can play a role, from the experience of other countries, tax is also one of the ways to regulate. Adopting effective tax policy can not only ensure the national financial revenue, promote the rapid development of economy, but also make the tax burden of residents more equitable and the unfair distribution of income can be effectively improved. In this paper, the related researches on direct tax and indirect tax in regulating income distribution are summarized. It is generally believed that direct tax can play a good role in this field, but indirect tax itself has a certain regressive effect. However, as a special commodity tax, the consumption tax, which belongs to indirect tax, can appropriately increase and delete some tax items by adjusting the scope of consumption tax collection. Reasonable tax rate should be designed to increase the tax rate of high-grade consumer goods and to reduce the tax rate of ordinary consumer goods so as to achieve the purpose of adjustment. On this basis, this paper analyzes the adjustment of consumption tax in the field of income distribution by theoretical analysis and empirical analysis, and finds out that some items of consumption tax have a regulating effect on income distribution. However, there are some problems in the distribution function of consumption tax in our country, such as the narrow scope of luxury tax, the unreasonable design of tax rate, and so on, which affect the adjustment function of consumption tax. On the basis of this, the author puts forward some suggestions on the reform, consummates the consumption tax system in our country, and strengthens the function of income distribution regulation.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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