摘要
消费税征税对象的特别选择是基于社会政策而非负税人的负担能力,与量能课税原则内涵的平等精神存在一定的偏离,其偏离量能课税原则的正当性在于其消费公益①的社会目的,但此种偏离应当在合理的范围内。在营改增和减税降费等政策和改革全面实施的背景下,提升消费税本身的正当性应当成为消费税改革的重点。本文从梳理和分析消费税的立法目的和其本身的正当性入手,在具体分析《中华人民共和国消费税法(征求意见稿)》存在问题的基础上,从建立收支相连的消费税制度、完善消费税征税对象、建立消费税的动态调整机制等多个层面,为如何通过优化制度设计提高我国消费税的正当性、保障负税人的基本权利不因消费调节政策受到不当减损提供了完善思路。
It is social policies rather than Tax-payers’abilities that provide justifications for Consumption Tax,which,to some extent,deviates from the ability-based taxation principle.Such a deviation,which should be kept within reasonable limits,could be justified by the common benefits concerning consumption behind Consumption Tax.Against the backdrop of comprehensive implementation of policies and reforms in relation to replacing the business tax with value-added tax and reducing taxes and fees,the improvement of the justification of consumption tax itself should be the focus of consumption tax reform.This paper delves into the topic by investigating the purposes and justifications behind Consumption Tax,with particular focus on the potential vagueness and gaps of the PRC Consumption Tax Law.And,the paper aims at providing a complete pathway towards a more justified system of Consumption Tax and a more reasonable policy of protecting the rights of the tax-payers from unjust deduction through the following aspects:establishing an interlinked Consumption Tax system,selecting a more complete tax-paying group,and forming a dynamic adjusting Taxation system.
出处
《税务研究》
CSSCI
北大核心
2020年第6期64-69,共6页
基金
国家社会科学基金一般项目“新一轮税制改革的宪法学思维及进路研究”(项目编号:18BFX035)的阶段性研究成果。
关键词
消费税
税制改革
税收法定
量能课税
Consumption tax
Tax reform
Statutory taxation
Ability-based taxation principle
