中美消费税的比较与经验借鉴

The Comparison and Experience of Consumption Tax Between China and America

分税制以来,我国根据经济社会发展的需要不断调整消费税,使得消费税的调节功能得以不断强化,并随着健康、环保等问题的凸显,其调节功能也有待不断深化;"营改增"后,事权与财权的不对称问题突出,特别受疫情影响,消费税首先出现正增长,消费税收入功能备受关注。为此,在对比中美消费税的基础上,认为可以借鉴美国的经验,从收入与调节功能发挥、中央与地方收入归属、增值税与消费税的协同作用等三个维度,进一步完善我国消费税改革的基本思路。

Since the tax distribution system,China has constantly adjusted the consumption tax according to the needs of economic and social development,making the adjustment function of consumption tax to continue to strengthen,and with the highlighting of health,environmental protection and other issues,its adjustment function also needs to be deepened;After replacing the business tax with a value-added tax,the asymmetry between administrative power and financial power was prominent.Especially under the influence of the epidemic,the consumption tax first showed positive growth,and the revenue function of the consumption tax received much attention.Therefore,on the basis of comparing the consumption tax between China and the United States,we think that we can learn from the experience of the United States,this paper puts forward the basic ideas of further deepening the reform of consumption tax in China from three dimensions:the exertion of income and regulation function,the attribution of central and local revenue,the synergistic effect of value-added tax and consumption tax.