将特殊消费行为纳入消费税征收范围的国际经验与建议

International Experience and Proposals for Including Special Consumer Behavior in the Levy Scope of Consumption Tax

随着营改增的全面推行,原来营业税中税率较高的娱乐业税负明显下降,这不利于税制调节功能发挥作用。因此,将特殊消费行为纳入消费税具有现实意义。本文旨在通过借鉴部分发达国家对特殊消费行为的征收范围和税率设计的经验,为营改增后我国将特殊消费行为纳入消费税提供依据,并提出相应的政策建议。

With the full implementation of＂ replacing business tax with VAT＂ reform, the tax burden on the entertainment industry with a relatively high tax rate previously has been decreased markedly, whichcarit serve to the function of tax regulatory well and has the practical significance of including the special consumption behavior in the levy scope of consumption tax. This article aims to learn from some developed countries on the levy scope and tax rate design of special consumer behavior, which provides tax base for including the special consumption behavior in the levy scope of consumption tax after China＇s VAT reform, and then proposes some policy proposals.