摘要
消费税改革是深化财税体制改革、构建地方现代财政制度的重要组成。消费税改革初期,对河北财政的增收效应比较微弱,后续改革利好明显,但仍存在消费税收入外流及对个别消费税规模高的地区不利影响等问题。为此,必须着力加强改革预研、积极引导各方预期、全力做好改革准备,充分发挥消费税改革对河北财政经济高质量发展的促进作用。
Consumption tax reform is an important part of deepening the reform of the fiscal and taxation system and building a modern local fiscal system.In the early stage of the consumption tax reform,the effect on Hebei's fiscal revenue was relatively weak,and the subsequent reforms were obviously beneficial,but there were still problems such as the outflow of consumption tax revenue and the adverse impact on certain areas with high consumption tax scale.To this end,efforts must be made to strengthen the pre-research on reforms,actively guide the expectations of all parties,make full preparations for reform,and give full play to the role of consumption tax reform in promoting the high-quality development of Hebei's fiscal economy.
作者
赵宁
ZHAO Ning(Shijiazhuang University of Applied Technology,Shijiazhuang 050061,China)
出处
《价值工程》
2020年第34期9-10,共2页
Value Engineering
基金
2019年度河北省社会科学基金项目“新时代河北财政支持高质量发展的对策研究”(批准号:HB19JL004)的阶段性成果。
关键词
消费税
财税体制
现代财政制度
consumption tax
fiscal system
modern fiscal system