关于选择消费税为地方税主体税种的思考

Thinking on Choosing Consumption Tax as the Main Tax of Local Taxes

我国地方政府正面临主体税种缺失的问题,本文在对比房产税、所得税和消费税的基础上,认为消费税更适合成为地方主体税种,并借鉴消费税税制的国际经验,从税目、征收范围、税率等方面探讨如何改进现有消费税税制,使其符合地方主体税种的需要。

Chinese local government is in face of the loss of major tax. The paper, on the basis of the comparison among real estate tax, income tax and consumption tax, thinks that consumption tax is the best choice as local main tax of local taxes, uses international experience about consumption tax policy, and from tax items, levy scope, tax rate and other perspectives, discusses about how to improve present consumption tax policy to make it meet the demand as local major tax.