促进绿色发展的消费税优化研究

发布时间：2018-01-05 21:32

本文关键词：促进绿色发展的消费税优化研究　出处：《西南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：上个世纪,世界经济体高能耗、高污染的工业化发展给全球环境和资源带来巨大的危害,日益严重的环境危机和资源紧缺使得人们把目光从单纯的发展经济转移到人类社会、经济、环境共同协调绿色发展。在此情况下,生态经济、循环经济、可持续发展与绿色发展等理论成为各国经济与社会发展的主导性理论,追求经济绿色发展、社会绿色发展、生态绿色发展等,成为发展的基本导向。而我国人口众多,资源相对其他国家更为缺乏,据有关资料,2012年我国探明的煤炭、石油和天然气储量分别占世界总储量的17.3%、1.56%和1.83%；能耗强度方面,我国一次能源单位GDP耗量是世界平均水平的1.9倍；污染物排放量方面,我国二氧化碳排放量早在2006年就跃居世界第一,近两年的PM2.5更是严重影响了人们的生活。面对这样的资源和环境问题,国家拟定了绿色发展的执政理念,并将其写入“十二五”规划,明确了建设绿色中国的目标。而消费税作为调节生产与消费发展的有效手段,如何在绿色发展中起到助推作用,亦成为各国税制改革的方向。基于此,文章以绿色发展为视角,在分析消费税课征依据与作用机理的基础上,从税制角度对我国现行消费税促进绿色发展的功效进行考察,进而借鉴国际消费税制度构建经验,提出我国消费税制度变革的相关建议。全文共五章,具体包括：第一章为导论,综合阐述论文选题背景和研究意义、文献综述、论文的主要内容、创新点与不足。第二章为绿色发展与消费税的相关理论基础。本部分主要阐述了绿色发展理论的发展历程与内涵,同时从外部性理论、双重红利理论出发,指出消费税发挥绿色效应的理论基础,认为课征消费税的基本依据在于外部性理论。第三章为消费税促进绿色发展的机理分析。依托外部性等理论基础,消费税应以促进绿色发展为导向。而进一步分析消费税促进绿色发展的机理,主要是借助产业结构调整和生态环境保护两个层面来实现的。具体到生态环境保护的引导功能,其效应的发生过程是,税收以引起价格上涨的方式影响消费者的消费决策,收入效应的存在使得消费者降低消费量,替代效应则使消费者选择其他非税替代品,进而从降低消费量和调节消费结构两个层面促进绿色发展。其次,在供需理论下,消费税会对生产者行为起到调节作用,促使生产者改变生产决策,进而促进整个社会产业结构调整。第四章对我国现行消费税促进绿色发展的效果进行评析。首先从消费税税制演变与消费税对生产、消费的调节力度出发,详细考察了消费税促进绿色发展的效应。其中,从税制演变历程看,自1994年确立以来,尤其是经过2006年和2009年的税制修订,我国消费税促进绿色发展的税制特征日益显著,表现如下：2006年在1994年消费税税目的基础上新增了实木地板、木制一次性筷子、游艇、高尔夫球及球具、高档手表五个税目,调整了成品油、小汽车、酒、化妆品、摩托车、汽车轮胎六个税目；2009年,一方面将2006年的税制调整和2008年增加汽车税目税率的调整上升到法律层次,另一方面提高了成品油和卷烟的税率。其次为对消费税的“绿化”程度的考察。将消费税中有保护环境、节约资源功能的七个绿色税目消费税收入占消费税总收入的比率定义为消费税“绿化”程度指标,计算得出2009年成品油的税率调整后,消费税“绿化”程度指标从29.71%增大到51.74%,上升幅度高达74.15%。最后从产业方面来说,本文选择小汽车产业为例进行实证分析,其原因为小汽车征税方式为按排量分级征税,各级别小汽车税率的相对变化将引起小汽车产业内部各级别车型生产规模的相对调整。首先建立数理模型,选取2006年3月至2013年6月的微型(排量"f1L)、小型(1～1.6L)、中级(1.6～2.5L)、高级(2.5～4.0L)和豪华(排量4.0L)小汽车的月度产量及相应时间段对应级别小汽车的价格指数作为原始数据进行回归分析,得出小汽车产量和消费税税率的联动关系,再用2006年及2008年两次改革前后的数据对模型进行拟合,发现小汽车消费税的两次改革均对优化小汽车产业结构和矫正小汽车过度消费所产生的负外部性方面有显著作用。现实统计资料同样表明,2008年大幅调高豪华型小汽车税率之后,豪华型小汽车的年产量从2008年的445辆降低至2009年的66辆、2010年的98辆,与模型分析得出的结论一致。但是,与国际消费税“绿化”程度相比,我国消费税在促进绿色发展上还存在很大不足。表现如下：无铅和含铅汽油的税率差距不大,不利于引导消费者消费“清洁”的无铅汽油；而且,成品油税率远远低于西方国家,欧盟无铅汽油的平均税率是4.48元/升,但我国的仅为1元/升,这势必给我国消费税的“绿化”作用造成负面影响。另外,目前我国消费税中的“绿色税目”只有10个,虽然较1994年有所增加,但是许多国际上通行的税目没有包括在内,如煤炭、天然气、电池以及固体废弃物、二氧化硫等。经过前文的分析研究,第五章提出消费税税制优化的建议。对我国消费税税制考察、绿色程度分析以及与西方国家比较后发现,我国现行消费税与绿色发展存在不协调之处：(1)税制原则与绿色发展脱节；(2)征税范围偏小,尤其是绿色税目偏少；(3)税率设置偏离经济发展情况；(4)价内税方式影响消费税调节、引导功能的发挥；(5)征税环节设置不完全合理；(6)征管水平有待提高等。针对这些问题,立足于我国经济社会发展现状,同时借鉴国际上消费税税制设计方案,我国新一轮消费税制度优化的建议是：重新科学的对消费税进行定位、扩大消费税课税范围、合理调节消费税税负、科学设置征税环节、完善征收管理来提升消费税的“绿化”程度。具体如下： (1)鉴于环境污染问题和资源短缺问题日益成为我国经济增长的桎梏,而现行多数国家对消费税的定位,已经逐步由“增加财政收入为主”过渡到“引导消费和调节产业结构为主”再到“节约资源、保护环境为主”上,新时期消费税改革应以促进产业结构优化、节能减排、推动绿色发展为定位。 (2)根据经济承受能力逐步推进消费税的扩围,尤其需要增加“绿色税目”的覆盖面。我国目前实行的是有限型消费税,考虑到我国经济发展状况以及税收征收情况,我国的消费税税目应向国际靠拢,实行征收项目在20-30之间的中间型消费税较为符合我国当前的经济发展状况,如根据经济的承受能力逐步增加飞机、货车、商用客车、船、废旧电池、一次性包装物、含磷洗衣粉、塑料袋、农药、化肥、煤炭、高档实木家具、二氧化硫、水污染、固体废弃物等税目,同时增加私人飞机、桑拿、高档餐饮、夜总会、赛马、商务会所等税目,以促进社会公平。 (3)优化消费税税率设计,科学的建立税率随经济发展而增长的机制。制定税率要注意与经济发展相适应。当前,重点应提高啤酒、黄酒、游艇、木制一次性筷子、成品油的税率,应降低化妆品、摩托车等税目的税率,这些需要调整税率的税目应与新设置税目一道,经过严密的考察后,制定适宜的税率。 (4)适时将消费税从“价内税”调整为“价外税”。价内税的设计初衷是让征纳矛盾在税负的“隐形”中得到缓和,在税负不明的情况下,价内税的确在一定程度上提高了税收遵从度。然而,在消费者纳税意识有一定增强的今天,更重要的是设法使消费税充分发挥其调节作用,价内税的征收方式大大减轻了消费者的“税负感”,无疑使得消费税引导经济绿色发展的功能被削弱。 (5)加强在生产环节征税的消费品的税收征管。除金银、钻石制品在零售环节征税和卷烟在批发环节加征5%的从价税以外,我国消费税均在生产环节征收。这样做的好处是大大降低了征管成本,也便于税款及时入库,但是这样做的缺点也很明显,就是造成了纳税人遍寻方法以规避税款,既弱化了消费税的调节功能,又造成了税收收入流失。任何一个税种的改革都不是孤立进行的,因此,在消费税改革上,应注意坚持协调推进,在改革中要遵循以下原则：(1)与绿色发展税收体系的整体布局相协调；(2)与国际普遍实行的环境保护税制体系相接轨。从长远看,我国消费税制的发展方向是由产品消费税、行为消费税、特定目的消费税和使用费性质消费税构成的混合消费税制,因而在下—步消费税深化改革时,应从整体布局上把握。
[Abstract]:The last century, the world economy, high energy consumption, high pollution, industrial development has brought great harm to the global environment and resources, the increasingly serious environmental crisis and resource shortage makes people put their attention from the purely economic development to the human society, economy, coordinated green development environment. In this case, ecological economy, circular economy, sustainable development and green development theory becomes the leading theory of national economic and social development, the pursuit of economic development and social development of green, green, green ecological development, become the basic orientation of development. And China has a large population, relative to other countries for lack of resources, according to relevant data, in 2012 China's coal reserves. Oil and natural gas reserves were the world's total reserves of 17.3%, 1.56% and 1.83%; the intensity of energy consumption, China's primary energy consumption per unit of GDP is 1.9 times the world average level; In terms of pollutant emissions, carbon dioxide emissions in China in 2006 ranked first in the world, nearly two years of PM2.5 is more serious impact on people's lives. Facing the problems of resources and the environment that developed countries the ruling idea of green development, and writes the "12th Five-Year" plan, clear the construction of green China target. While the consumption tax as an effective means to regulate the development of production and consumption, how to play a role in green development, also becomes the direction of tax reform. Based on this, this article take the green development perspective, based on the analysis of the consumption tax levied on the basis and mechanism of action, to examine the current consumption tax in China to promote green development effect from the tax point of view, and learn the experience to build the consumption tax system of international, and puts forward some suggestions in the consumption tax system of our country reform.
The full text consists of five chapters, which include:
The first chapter is the introduction, which comprehensively expounds the background and significance of the thesis, the literature review, the main content of the paper, the innovation and the deficiency.
The second chapter is the related theoretical basis of green development and consumption tax. This part mainly expounds the connotation and development of green development theory, and from the externality theory of double dividend theory, points out the theoretical foundation of the green consumption tax play effect, that the consumption tax is levied on the basis of the basic theory of externality.
The third chapter is the analysis of the mechanism of the consumption tax to promote green development. Based on the externality theory, the consumption tax should be to promote green development oriented mechanism. And further analysis of the consumption tax to promote green development, mainly through the adjustment of industrial structure and ecological environment protection in two aspects to achieve. Specific to the protection of the ecological environment to guide the function, process the effect is caused by the rising price of tax to influence consumer decision-making, there is the income effect allows consumers to reduce consumption, the substitution effect to enable consumers to choose other non tax alternatives, and then from the two aspects of reducing consumption and consumption structure adjustment to promote green development. Secondly, the supply and demand in theory, the consumption tax to the regulatory role of producer behavior, encouraging producers to change production decisions, and promote the whole society to adjust the industrial structure.
The fourth chapter analyses the current consumption tax in our country to promote green development effect. Firstly, from the evolution of tax system of consumption tax and consumption tax on production, adjustment of consumption, the effect is studied with the consumption tax to promote green development. Among them, the tax system evolution process, established in 1994, especially after 2006 and 2009 the revised tax system, the tax system of consumption tax in our country to promote green development is increasingly significant, as follows: 2006 new wood floor in 1994 based on the consumption tax items, wooden disposable chopsticks, yachts, golf ball and ball, five items of luxury watches, adjustment of the refined oil, wine, cosmetics, car and motorcycle the car tires, six items; in 2009, on the one hand the 2006 tax adjustment and auto adjustment in 2008 increased tax rates rise to the legal level, on the other hand to improve the oil and roll The tax rate of smoke.
Followed by the consumption tax "green" investigation of the degree of consumption tax. Will protect the environment, conserve resources function of the seven green tax consumption tax revenue accounted for the total revenue for the definition of the consumption tax consumption tax "green" index, calculated from 2009 refined oil tax rate adjustment, "green consumption tax the degree of index increases from 29.71% to 51.74%, rising up to 74.15%. from the industrial aspect, this paper choose the car industry as an example, the reason for the car tax for tax according to the displacement classification, relative changes in all levels of car tax will cause the relative adjustment car within the industry at all levels of the models of production scale first. The mathematical model was established from March 2006 to June 2013 (micro displacement f1L), small (1 ~ 1.6L), intermediate (1.6 ~ 2.5L), high (2.5 ~ 4.0L) and luxury (displacement 4.0L) small steam The monthly output of cars and the corresponding period of time corresponding to the level of the car price index as the original data of the regression analysis, the linkage between the car production and consumption tax, fitting the model by 2006 and 2008 two times before and after the reform of the data, there is significant effect of negative externalities two car consumption tax reform on the optimization of the industrial structure and the correction of the car car excessive consumption generated by the same statistics. The reality shows that after 2008 sharply raised the luxury car tax, luxury car annual output from 2008 445 down to 66 in 2009, 98 in 2010, the conclusion is consistent with the model analysis.
However, compared with the international "green" consumption tax, consumption tax in our country there are still a lot of deficiencies in the promotion of green development. As follows: the gap between tax rates and little lead-free gasoline, unleaded gasoline consumption is not conducive to guide consumers to "clean"; moreover, the refined oil tax rate is far lower than western countries, the average tax burden for free gasoline is 4.48 yuan / liter, but China is only 1 yuan / liter, which is bound to China's consumption tax "green" caused by negative effects. In addition, the current consumption tax in China's "green tax" is only 10, while increased in 1994, but many international items not included, such as coal, natural gas, and solid waste batteries, such as sulfur dioxide.
Through the above research and analysis, put forward the suggestion of optimizing the consumption tax system. The fifth chapter study on the consumption tax system in China, the green degree of analysis and found that compared with western countries, China's current consumption tax and green development inconsistent: (1) the tax principle out of touch with the green development; (2) the scope of Tax Offset small, especially the green tax less; (3) the tax rate setting off economic development; (4) tax affect the consumption price of the tax regulation, guide function; (5) setting unreasonable taxation link; (6) the level of management has to be provided higher. To solve these problems, based on the current situation China's economic and social development, and use the tax system design scheme for international consumption, a new round of China's consumption tax system optimization suggestion is: scientific re positioning of the consumption tax, broadening the scope of consumption tax, reasonable adjustment of consumption tax burden, science Set the tax link, improve the collection and management to improve the "greening" of the consumption tax.
(1) in view of the problem of environmental pollution and resource shortage problem has become China's economic growth and the shackles of the positioning of the current consumption tax in most countries, has gradually from the "increase financial income" to "guide and regulate the industrial structure mainly to conserve resources, protect the environment", the new period the consumption tax reform should be to promote the optimization of industrial structure, energy saving and emission reduction, promote green development orientation.
(2) according to promote the consumption tax affordability gradually spread around, especially the need to increase the "green tax" coverage. China is currently implementing a limited consumption tax, taking into account the situation of China's economic development and tax collection, China's consumption tax items should be closer to international, levy project in 20-30 between the intermediate consumption tax is more in line with China's current economic development situation, such as according to the economic capacity to gradually increase the aircraft, trucks, commercial vehicles, ships, waste batteries, disposable packaging, phosphorus washing powder, plastic bags, pesticide, fertilizer, coal, high-grade solid wood furniture, sulfur dioxide, water pollution, solid waste other items, while increasing private aircraft, sauna, high-end restaurants, nightclubs, horse racing, business clubs and other items, in order to promote social justice.
(3) the optimization of the consumption tax rate design, establish scientific mechanism of tax increases with economic development. Setting tax rates must pay attention to and adapt to economic development. At present, the focus should be to improve beer, Yellow Wine, yacht, wooden disposable chopsticks, refined oil tax rate should be reduced, cosmetics, motorcycle tax rates, the need to adjust the tax rate should be set up tax items and the new one, after a rigorous investigation, the appropriate tax rate.
(4) timely consumption tax from the price of the tax "to" money ". The original design is to make the price of the tax levy contradictions in the tax burden of the" invisible ", in the tax burden of unknown circumstances, the price tax indeed to some extent to improve the degree of tax compliance. However, in the fire fee tax consciousness has certain enhancement today, more important is to make the consumption tax to fully play its regulatory role, price of the tax collection methods greatly reduce the consumer's" tax ", it makes the consumption tax guide economic development of Green function is weakened.
(5) to strengthen tax collection and tax in the production of consumer goods. In addition to gold and silver, diamond products tax in retail and cigarette wholesale tax in 5% ad valorem tax, consumption tax in our country are in the process of production and collection. The benefits of doing so is to greatly reduce the cost of collection, but also facilitate the timely tax warehousing. But obviously this drawback is caused by taxpayers to evade tax searching method, which weakens the regulatory function of the consumption tax, but also caused the loss of tax revenue.
The reform of any taxes are not isolated, therefore, in the consumption tax reform, should pay attention to coordination to promote, in the reform should follow the following principles: (1) the overall layout and development of green tax system coordination; (2) with the widespread implementation of environmental protection tax system combined. In the long run, the development direction of China's consumption tax is a consumption tax behavior, consumption tax, consumption tax and fees for the use of specific properties of the consumption tax consisting of consumption tax, so in the next step of the consumption tax reform, we should grasp the overall layout.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F126.1;F205

【参考文献】