中国税制改革路径选择：从投资激励向消费激励转型

China's Taxation Reform:Incentive Transition Needed from Investment to Consumption

中国现行税制具有明显的投资激励特征,商品税和非税收入对投资具有正的激励效应,收益税具有负的投资激励效应。政府追求经济财政高增长、强化充分就业的财政职能以及中央和地方财政关系不协调是投资激励税制的主要成因。税制改革应遵循从投资激励向消费激励转型的原则,整体降低商品税、提升所得税比重。将营业税、部分消费税纳入增值税征收范围,进一步降低关税税率。将与资源、环境有关的部分国内消费税并入环境税。

The present tax system has notable incentive in investment. Commodity tax and non - tax reve- nues have positive incentive in investment and income tax has negative incentive in investment. The main reason of taxation system for incentive in investment is governmencs pursuit for economic growth and revenues increasing, intensified function of full employment and inconsistent relation between central government and local govern- ments. We should reform tax system according to principle for incentive transition needed from investment to con- sumption, depress commodity tax and increase income tax. Sales tax and portion consumption tax should be in- volved in value- added tax and tariff should be reduced. Portion excise tax related to resources and environment should be merged into environment tax.