消费税收入分配机制调整:法理检视与实现路径

Adjustment of Consumption Tax Income Distribution Mechanism:Jurisprudential Inspection and Implementation Path

"营改增"后,消费税收入分配机制调整对于化解地方政府财政困难具有积极意义。但是,消费税收入分配机制的调整还需要从税制功能、税法原则和征管效率三个方面进行法理论证,并在此基础上进行制度设计,以更好地实现消费税的改革目标与制度功能,体现财税体制改革的合法性与合理性、公平性与效率性、形式法治与实质法治之统一。在消费税收入分配机制改革的模式选择上,我国不宜对消费税采取中央税模式或地方税模式,而应采取"税基分享"的共享税模式,这有利于协调消费税制的不同功能,体现受益原则,提高税收征管效率,激励政府改善消费环境。在这一前提下,未来的消费税制设计还应统筹兼顾,处理好消费税收入分配机制改革与其他消费税改革措施的衔接关系。

After replacing the business tax with a value-added tax,the adjustment of the consumption tax revenue distribution mechanism is of positive significance for resolving the financial difficulties of local governments.However,the jurisprudential argument of the adjustment of the consumption tax income distribution mechanism should be based on taxation function,tax law principle and collection and management efficiency. In addition,the system design should be carried out to better realize the reform goal and institutional function of consumption tax on the basis of these three aspects. Therefore,the legality and rationality of the reform of the fiscal and taxation system,the fairness and efficiency,the unity of the formal rule of law and the substantive rule of law could be achieved in the future. In the mode selection of the reform of the consumption tax revenue distribution mechanism,it is not suitable for China to adopt the central tax model or the local tax model for consumption tax. It is necessary to adopt the shared tax model of 'tax-based sharing',which is conducive to coordinating the different functions of the consumption tax system and embodying the principle of benefit. It is important to improve the efficiency of tax collection and management so as to encourage the government to improve the consumption environment. Under this premise,the design of the future consumption tax system should also take into account the overall situation,and handle the connection between the reform of the consumption tax income distribution mechanism and other consumption tax reform measures.