“营改增”背景下消费税税权归属之重新配置

The Consumption Tax Reconfiguration under the Background of “Replace Business Tax with Value-added Tax”

增值税、营业税、消费税曾是我国税务体系中三大主要税种。"营改增"的推进使地方税收入大大减少,随着营业税改为增值税的全面实现,我国税收收入减少的压力逐渐增大。消费税的征收与支配权限的重新配置已成为当前财税学界的热议话题。通过对消费税的定性分析,证实了将消费税作为中央和地方共享税的可行性。将消费税改为中央与地方共享税,正确定位消费税,可以调节中央与地方政府财政收入的划分,更好地发挥消费税的职能,更科学合理地与其他税种相衔接。

Value-added tax, business tax and consumption tax are the three major tax categories of tax system.The promotion of＂replace business tax with value-added tax＂has reduced government tax. The pressure of local tax revenue decrease will also increase gradually as the comprehensive implementation of value-added tax reform.Re allocation of consumption tax and tax authority has become the dominant academic hot topic. Through the analysis of the consumption tax analysis, confirmed the feasibility of the consumption tax sharing tax as the central and local tax. The consumption tax shared by the central and local, the correct positioning of the consumption tax, can adjust the division of the central fiscal revenue and the local government, better play the function of the consumption tax, other taxes and more scientific and reasonable convergence.