减税降费背景下的消费税问题探讨

A Discussion on the Issues of Consumption Tax against the Background of Tax Cut and Fee Reduction

在当前减税降费背景下,我国财政收入增速放缓,地方财政面临较大支出压力,亟待新的税源进行补充。消费税目前已成为我国主要税种,在筹集财政收入、调节经济方面具有重要作用。本文结合消费税职能,分析现行消费税存在的问题,并从调整征收范围、后移征收环节、央地共享、价内税改价外税、地方分享财力使用等方面提出建议。

The growth rate of fiscal revenue slows in China due to the implementation of tax cut and fee reduction,so that the local government expenditures become tight.It is urgent to narrow the expenditure gap with a new tax source.Now,consumption tax has become the main tax source in China,which plays an important role in raising fiscal revenue and regulating the economy.Combined with the functions of consumption tax,this paper analyzes the existing problems of consumption tax.On this basis,the paper puts forward some suggestions on adjusting the levying scope and the collection stages,central-local sharing,changing tax included in price to tax excluded in price and sharing of financial resources by local governments.