消费税制改革趋势与地方税体系的完善

Trends of Consumption Tax Reform and Improvement of Local Tax System

消费税改革需稳定税负,保留其筹集财政收入的功能。消费税调节功能的发挥应考虑其实现机制问题。消费税的征收范围的确定应与消费升级相适应。"营改增"之后,消费税仍然不能替代营业税作为地方主体税种的地位。从数量上看,在零售环节征收消费税的收入规模与营业税可大致相当,但消费税主要来自于烟、酒、油、汽车的现实决定了地方政府不能依靠这样的收入结构。在目前税制格局下,地方税体系的完善问题应主要通过增值税和消费税的共享来解决。

This paper argues that the consumption tax reform should be accomplished on the basis of stable tax burden while retaining its function of collecting fiscal revenue. In order to realize its regulating function, related implementation mechanism should be taken into account. The levying scope of consumption tax should adapt to the upgrading of consumption. After the integration of BT and VAT, the consumption tax cannot completely replace the business tax to be the main tax of local governments. Quantitatively speaking, revenue from the consumption tax levying on sales can be an approximate equivalent with the revenue from business tax. However, local government cannot rely on it since revenue from the consumption tax mainly accrues from cigarette, alcohol, gasoline, automobile and etc. Based on current tax mix, local tax system should be perfected by sharing the revenue from both the consumption tax and the VAT among central and local government.