消费税作为地方税主体税种的可行性研究

Feasibility Study on Consumption Tax as Main Tax of Local Tax

“营改增”后,地方税主体税种的缺失,加剧了地方税体系建设过程中“地方收入下降,缺乏稳定、可靠税收收入来源”等一系列矛盾的激化。2019年《实施更大规模减税降费后调整中央与地方收入划分改革推进方案》的出台,明确了消费税“后移征收环节并稳步下划地方”的定位。此背景下,本文立足于探索地方税主体税种选择的消费税改革方案,通过探讨培育其成为地方税主体税种的不同方案,深入分析消费税成为地方税主体税种以及地方税体系建设的可行性。首先,本文梳理了代表性国家地方税主体税种设置及消费税制运行的经验与启示。其次,归纳总结了地方税主体税种应具备的基本特征及基础条件;辩证地剖析了现行消费税成为地方税主体税种的有利条件和限制性因素。本文认为,目前来看,消费税在短期内还难以成为我国地方税主体税种,但可以通过改革现行消费税制,使其成为地方税体系的重要组成部分。最后,提出了通过消费税改革助力地方税体系建设的基本思路。

After the"Business Tax Replaced with VAT",the lack of main types of local tax gave rise to a series of contradictions in the construction of local tax system,such as"the decline of local income and the lack of stable and reliable sources of tax income".In 2019,the implementation of a plan to promote the reform of central and local income division after the implementation of a larger scale of tax reduction and fee reduction was introduced.It defines the positioning of"moving the collection link backward and steadily dividing the place"of consumption tax.Under this background,this paper is based on exploring the consumption tax reform scheme of the choice of the main tax type of local tax,and discusses the feasibility of cultivating it to become the main tax type of local tax and help the construction of local tax system by dialectically looking at the consumption tax reform. Firstly, this paper summarizes the basic characteristics and basic conditions of the main types of local tax, and combs the experience and Enlightenment of the selection of the main types of local tax in representative countries. Secondly, it dialectically analyzes the favorable conditions and restrictive factors for the current consumption tax to become the main tax of local tax. This paper holds that at present, it is difficult for consumption tax to become the main tax of local tax in China in the short term, but it can become an important part of local tax system by reforming the current consumption tax system. Finally, it puts forward the basic idea of helping the construction of local tax system through consumption tax reform.