基于重构地方税条件下的消费税改革

The Reformation of Consumption Tax Under the Condition of Reconstruction Local Tax System

基于"营改增"税制体系大调整的背景下,从重构地方税体系的视角,对消费税如何调整以满足地方财力需要并实现消费调节功能进行理论与实证分析,提出应将消费税税目进行划分:一部分税目分给地方,另一部分税目则是中央和地方共享的政策建议。消费税改革不应单独进行,还应配以辅助措施才能发挥消费税的功能,调整增值税,普遍开征房产税,开征环境税等。

This paper is based on the background of replacing the business tax with a value-added tax and having a big reformation in the tax system. From the angle of reconstruction the local tax system, the author analysis the reform of consumption tax. The paper makes some theoretical and empirical analyses on how consumption tax reform can meet the need of local governments and realize function of regulating consuming behavior. And it suggests that we should divide consumption tax items into two parts. One belongs to local government, while the other is the central and local governments to be shared. The consumption tax reform should not be alone, but also should match with auxiliary measures to develop the function of the consumption tax, for examples, adjusting the added value tax,beginning to collect housing property tax and imposing environmental tax and so on.