再论我国消费税的功能定位及其制度重构

发布时间：2018-12-30 21:59

【摘要】：我国消费税初始的功能定位为筹集财政收入。经数次调整与改革,我国现行消费税具有调节收入分配等多种功能。将消费税的功能既定位于调节收入分配,又定位于环境保护或资源的节约、集约利用,导致消费税在功能定位上互相冲突或功能作用上互相消解,难以在各方面取得最佳的调节效果。目前我国的环保立法正在进行,资源税政策正在完善。应将消费税与环保税、资源税进行协同创新,明确环保税、资源税各自的功能定位;将消费税的功能定位于调节收入分配、引导健康消费;增减、调整消费税税目或征收范围;改革消费税计征方法。
[Abstract]:The initial function of consumption tax in China is to raise revenue. After several adjustments and reforms, China's current consumption tax has a variety of functions such as adjusting income distribution. The function of consumption tax is to regulate the income distribution, and also to protect the environment or save the resources, so that the consumption tax conflicts with each other in the function orientation or dissolves each other in the function. It is difficult to obtain the best adjustment effect in all aspects. At present our country environmental protection legislation is in progress, the resources tax policy is consummating. The consumption tax, the environmental protection tax and the resource tax should be innovated in coordination, and the function of the consumption tax should be defined as adjusting the income distribution, guiding the healthy consumption, increasing or decreasing the consumption tax and adjusting the tax items or the scope of the consumption tax. To reform the method of calculating and levying consumption tax.
【作者单位】：贺州学院经济与管理学院;
【基金】：广西高等学校优秀人才资助计划项目“矿产资源开发与利用法律制度研究”(项目编号:桂教人才0837) 广西人文社会科学发展研究中心“科学研究工程”2012年度“开方基金·教授培育工程”课题“中国社会转型时期土地法律制度中的利益平衡机制研究”(项目编号:KF2012001) 贺州学院博士科研启动基金“中国社会转型时期房地产租税费制度整合研究”(项目编号:HZUBS201204)
【分类号】：F812.42

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