征收劳动力资源消费税刍议

The collection pool of labor power excise tax hay discusses

本文分析了劳动力资源消费的特点及其消费中存在的主要问题，首创性的提出征收劳动力资源消费税新税种。通过征收该税形成的收入进行转移支付，用来以补偿劳动力再生产的特殊需要，如贫困地区和弱势群体的就业资助、贫困学生的补助或奖学金等，也有利于缓解因劳动力流动而形成的的区域间财政负担和财政收入横向不公平。

This paper analyzes the characteristics of the labor resources consumption, and the main problems of consumption. The author proposed consumption tax levied labor resources first, in order to levy and use tax. It can use the funds more efficiency, reduce labor the gap between the needs of reproduction, moreover, conducive to achieving, inter-regional horizontal equity.