消费税改革研究:基于共享税的考虑

Research on Consumption Tax Reform:A New View Based on Tax-Sharing

国内实施的"营改增"试点改革对中央与地方的财政关系调整提出了新的要求,并相应提出了消费税收入分享改革的需要。实施消费税收入分享改革,有利于解决地方政府的激励缺失问题,实现消费地受益等需要,使地方政府更加注重本地居民消费与投资环境的改善,从而有利于扩大消费和转变产业结构。国外美国、日本和加拿大等主要国家的消费税制度也表明,在主要税目烟、酒、成品油和机动车上都存在消费税收入分享情况,且消费税征收环节的设置考虑了征管和收入分享的需要。基于消费税制度存在的问题和消费税收入分享改革的可能方案,划分消费税品目实现收入分享的方案更为符合国内实际,最适合作为地方税的消费税品目主要是小汽车、烟、酒,成品油更适合作为共享税。消费税收入分享改革会对消费税制度改革和征管、地方间财政利益和地方政府投资等行为带来影响,尤其是一些资源地的财政收入减少的影响最为突出,应有效解决改革带来的相关问题。

This paper considers a new research perspective on consumption tax. In China current reform of replacing the business tax with VAT asks new adjustments on the fiscal relationship between central and local governments, therefore the requirement of sharing consumption tax revenue is put forward to. Reform of sharing consumption tax revenue will became an incentive for local governments to attach importance to improve environments of local populace's consumption and investment in order to increase consumption and transform industrial structure. Practical experiences of other countries also conform that sharing consumption tax revenue from tobacco, alcohol, product oil and motor vehicle is possible. Furthermore, the design of consumption tax system has the convenience of tax collection and revenue sharing under consideration. To carry out the reform in China, it is most feasible to share the tax revenue according to tax categories. And the tax revenue from motor vehicle, tobacco, alcohol, product oil should be allocated to local governments. Certainly revenue-sharing reform will produce synthetic influence in many aspects, which should be paid more attention to, such as consumption tax system, tax collection and administration, tax competition among local governments, local government investment, especially the fiscal revenue reduction of local governments relying on resources.