消费税制度改革的发展导向

Development Orientation of the Consumption Tax System Reform in China

在建设现代化国家的新发展阶段,消费税制度改革需融入相应的发展理念,才能充分体现其调控职能,有效促进经济社会发展。在我国消费税制度的历次改革中,发展导向日益凸显。这与消费税制度的目标和职能的特殊性,以及对安全和发展的兼顾直接相关。基于发展导向,应明确消费税制度改革的多维目标定位,并由此确立消费税立法的基本原则,以及消费税的征收和分配等具体规则,确保上述原则和规则符合法治要求。由此进一步扩展,基于发展导向对其他税种制度的普遍影响,应在我国构建“发展导向型税制”,并推动税收立法和整体税收法治的完善,从而实现税收治理的现代化。

At the new development stage of building a modern country, the reform of consumption tax system needs to be integrated with appropriate development concepts, so as to fully demonstrate its macrocontrol functions and promote economic and social development effectively. In all previous reforms of China’s consumption tax system, the development orientation has become increasingly prominent. This is directly related to the particularity of the objectives and functions of the consumption tax system, as well as the balance between safety and development. Based on the development orientation, it is necessary to clear the multi-dimensional objectives of the reform of the consumption tax system, and thereby establish the basic principles for the legislation of consumption tax, as well as specific rules for the collection and distribution of consumption tax, and ensure that the principles and rules aforesaid comply with the requirements of the rule of law. Furthermore, based on the general influence of development orientation on other tax systems, in order to improve and perfect the tax legislation and the rule of law in tax area, a “development-oriented tax system” shall be established in the country,in this way, the goal of modernization of tax governance can be achieved eventually.