消费税改革的回顾与展望

Review and Prospect of Consumption Tax Reform

新中国成立七十年,特别是改革开放四十年以来,我国经济发展发生了巨大变化,产业结构与消费构成持续优化。伴随着经济体制改革的深入发展,我国税制也做出了多次调整,由单一目标模式转为多目标平衡模式。作为重要税种之一的消费税旨在增加财政收入、引导消费结构调整、促进社会公平,其发展过程中的多次调整,体现了社会的进步与观念的更新。财政是国家治理的基础和支柱,财政体制的改革是国家全面深化改革的有机组成部分。消费税作为中国主要税种之一,承载了筹集财政收入、引导消费结构优化、传递健康生活理念、保护生态环境等重要责任。在新时代社会主要矛盾转化为人民对美好生活追求与不平衡不充分之间的矛盾背景之下,高质量发展、绿色发展的任务日益紧迫;作为重要税种之一的消费税更应充分发挥其多项功能,促进经济更好发展。本文回顾了改革开放以来我国消费税发展历程,分析了消费税现状及存在问题,并尝试对消费税改革前景进行展望。

70 years after the founding of the People’s Republic of China,especially 40 years since the reform and opening up,great changes have taken place in China’s economic development.Meanwhile,the industrial structure and consumption composition have been continuously optimized.With the further development of economic system reform,China’s tax system has also made many adjustments,from a single goal model to a multi-objective balance model.As one kind of the important taxes,consumption tax aims to increase fiscal revenue,guide the adjustment of consumption structure,and promote social equity.Its multiple adjustments in the development process reflect the progress of society and the renewal of ideas.Finance is the foundation and pillar of national governance,and the reform of financial system is an organic part of the overall deepening reform.As one of the main taxes in China,consumption tax bears the important responsibilities of raising fiscal revenue,guiding the optimization of consumption structure,transmitting the concept of healthy life and protecting the ecological environment.Under the background that the main contradiction of the society in the new era is transformed into the contradiction between the people’s pursuit of a better life and development’s imbalances and inadequacies,the task of high-quality development and green development is increasingly urgent;as one kind of the important taxes,consumption tax should give full play to its multiple functions to promote better economic development.This paper reviews the development of China’s consumption tax since the reform and opening up,analyzes the current situation and existing problems of consumption tax,and attempts to prospect the further development of consumption tax reform.