摘要
当前消费税改革存在功能定位、扩大征税范围、调整税率及调整征税环节四大热点问题。消费税各项功能的发挥需要协调平衡,具体税目功能分主次,同时兼顾社会利益,注重与其他税种相配合。近期不宜将过多高端消费纳入征税范围,而应优先将塑料制品、含糖饮料等纳入征税范围。应重视提高消费税税率对资源配置的影响,现阶段消费税主要税目的税率调整已基本到位,少数税目的税率提升应适度,增设税率档次须考虑税制简化。为充实地方财力,可在稳定税负基础上,先行调整卷烟、酒、成品油及小汽车等税目的征税环节。
There are four main issues in consumption tax reform, including function orientation, expansion of the scope of taxation, adjustment of tax rate and adjustment of tax payment stage. The functions of consumption tax need to be coordinated and balanced. The functions of specific tax items are divided into primary and secondary functions. Taking into account social interests, consumption tax should be matched with other taxes. In the near term, it is not appropriate to include excessively high-end consumption in the scope of taxation, but the priority should be given to the inclusion of plastic products and sugary drinks in the scope of taxation. Importance should be attached to increasing the impact of the consumption tax rate on resource allocation. Currently, the tax rates for the main tax items of consumption tax have been adjusted basically in place. The tax rates for some tax items should be moderately increased. Addition of tax bracket should be based on the simplified tax system. To enrich the local financial resources, the tax payment stages for cigarettes, wine, refined oil products and cars can be adjusted first on the basis of stable tax burden.
出处
《税务研究》
CSSCI
北大核心
2018年第7期42-47,共6页
关键词
消费税改革
功能
征税范围
税率
征税环节
Consumption tax reform
Function
Scope of taxation
Tax rate
Tax payment stage
