消费税需要“扩围”至服务业领域

Necessity of Expansion of Consumption Tax to the Service Sector

在"营改增"加快推进的大背景下,一方面,消费税制度需要与增值税制度相互配合,在增值税课税对象不断"扩围"至服务业之时,与之相适应,实施"扩围";另一方面,在当前消费升级的过程中,服务消费已成为重要的消费形式,把那些高排放量、高耗能的服务形式纳入消费税征税范围,既有利于强化消费税制度的调控功能,也有助于控制过度的服务消费。

Against the background of accelerating to replace business tax with VAT, this paper argues that the consumption tax system needs to coordinate with the VAT system. With the expansion of the VAT system to the service sector, the consumption tax system needs to be expanded to the areas of service sector accordingly. Also, in the process of promoting consumption upgrade, service consumption has become an important form of consumption. Bringing the services with high emissions and / or high energy consumption into the levying scope of consumption tax is not only in favor of strengthening the regulation function of consumption tax system but also helping control the excessive service consumption.