基于共享税视角下我国消费税制度改革的思考

Some Thoughts on Consumption Tax Reform Based on a Tax-sharing System

全面营改增完成后,地方政府失去了其原主体税种——营业税。在这种情况下,消费税能否作为共享税并成为地方政府主要收入来源之一,是当前亟待研究的重要问题。本文在分析我国消费税作为共享税的必要性和可行性的基础上,基于共享税的需要,提出消费税在功能定位、征税范围、税率设计、征收环节等方面的具体改革建议。

After the reform of converting the business tax to VAT, the local governments lost their original main tax, business tax. Under this circumstance, whether the consumption tax can become a shared tax and be one of the main revenue sources of local governments, is an important issue that needs to be studied urgently. Based on the analysis of the necessity and feasibility of China’s consumption tax as a shared tax, the paper proposes consumption tax reform proposals from the perspectives of functional orientation, collection scope, tax rate design and so on.