从收入分享视角看我国消费税改革

Consumption Tax Reform in China: A Perspective from Revenue Sharing

在"营改增"深入推进和地方税体系亟待重构的背景下,消费税改革不仅迎来新的契机,同时还是深化我国新一轮税制改革的重要举措。本文首先在消费税收入权属重新划分的视角下分析了消费税收入分享机制业已存在的争议,并对新的收入分享方案进行设计,然后在此基础上,进一步探讨了推进消费税制度变革的具体建议。

Under the background of the further reform of replacing business tax with VAT and the reconstruction of the local tax system, the consumption tax does not only usher in a new reform opportunity, but also plays an important part of the new tax reform in China. This paper firstly analyzes the existing controversies of the sharing mechanism about consumption tax revenue from the perspective of a reaffirmed way of division for the ownership of the consumption tax revenue. Later, the paper also designs a new scheme for the revenue sharing. On this basis, the specific suggestions for advancing the reform of consumption tax system have been discussed at the same time.