我国现行消费税改革模式之选择

A Research on the Mode Choice of Current Consumption Tax System Reform in China

自1994年建立消费税制度以来,消费税在增加国家财政收入、引导消费等方面发挥了积极作用。在当前"营改增"不断推进的背景下,消费税改革的重要性更加凸显。本文回顾了消费税改革与调整历程,从消费税体制改革与税制改革的角度,提出了未来消费税改革的方向与模式。

Since its establishment in 1994, the consumption tax has played a positive role in increasing fiscal revenue and inhibiting excessive consumption. The importance of consumption tax reform is highlighted under the background of the current reform of replacing business tax with a VAT. This paper reviews the consumption tax reform and its adjustment process, and proposes the orientation and the pattern of consumption tax reform in future from the perspectives of consumption tax reform and tax system reform.