摘要
在多数发达国家,消费税的功能主要体现在组织税收收入、调节消费结构、更为突出地表现为通过提高应税消费品的价格以纠正外部性。实证分析表明,近年来,中国虽然对消费税的税目和税率作了一些调整,但整体上消费税的作用依然有限。因此,必须从四个方面进一步调整和改革消费税政策:一是强化消费税的三大功能,扩大消费税占GDP比重;二是充分发挥消费税的纠正外部性功能,对消费税扩容、加码和整合;三是合理体现消费税的收入调节功能,做到目标明确、调节到位;四是配合体制优化的改革,合理划分中央税和地方税。
In most developed countries, the function of consumption tax is mainly reflected in the organization of tax revenue, the regulation of the consumption structure, and more distinctly in the correction of externalities through raising the prices of taxable consumer goods. This empirical analy- sis shows that in recent years, although China has made some adjustments on the items and tax rates of the consumption tax, yet the overall effect of the consumption tax is still limited. Therefore, fur- ther adjustment and reform of the consumption tax policy must be carried out in the four aspects: the first is to strengthen the three functions of consumption tax and expand the proportion of consump- tion tax in the GDP; secondly, to give full play to the externality correction function of the consump- tion tax, to expand, add more items and integrate the consumption tax; thirdly, to give reasonable play to the revenue regulation fuction of the consumption tax with clear target and full regulation; the fourth is to make a reasonable division of the central and local taxes, so as to match the reform of the optimized institution.
出处
《当代财经》
CSSCI
北大核心
2014年第4期24-34,共11页
Contemporary Finance and Economics
关键词
消费税
功能评价
收入功能
分配功能
外部性补偿功能
consumption tax
function evaluation
revenue function
distribution function
externalcompensation function