我国消费税税率与征税环节的改革及其福利效应分析——以烟、酒和成品油为例

Analysis on Consumption Tax Rate, Tax Payment Stage Reform and Welfare Effects——the Case of Cigarette, Alcohol and Fuel

消费税税率和征税环节的选择一直是我国消费税改革的重点和难点。本文选取了烟、酒和成品油等消费税中的主要应税项目,利用数理模型测算了其最优税率,模拟了其征税环节,并评价了这些改革的社会福利效应。研究发现:(1)现行的烟、酒和成品油的消费税税率远低于其最优税率,提高其税率有助于增强消费税的纠正负外部性和筹集财政收入的政策导向作用;(2)将烟、酒和成品油的征税环节由生产向批发和零售环节转移有助于抑制烟和酒等从价税率商品的消费,并增加消费税的税收收入。研究认为消费税的改革效果与政策实施环境息息相关,应建立相应的配套制度,如价税联动、价税分离和税收征管改革,以保证改革效果的充分释放。

The choice of consumption tax rate and tax payment stage is most important and difficult in the consumption tax reform in China. This paper uses mathematical model to calculate the optimal tax rates of cigarette,alcohol and fuel, which are the main taxable items in the consumption tax, simulates the tax payment stages, and evaluates the welfare effects of these reforms. The study finds that：（1）The current consumption tax rates of cigarette,alcohol and fuel are much less than their optimal rates, and government can correct more negative externalities and increase the tax revenue by raising their tax rates to the optimal rates.（2）Moving the consumption tax payment stage of cigarette, alcohol and fuel from production to the wholesale and retail will be helpful to control the consumption of ad valorem duty product, such as cigarette and alcohol, and increase the consumption tax revenue.The research thinks that the result of consumption tax reform hangs on the surroundings of policy implementation.We should build the corresponding matching mechanism, such as the linkage between price and tax, the separation of price and tax, and tax collection reform, to ensure that the reform result will come out as expected.