消费税能够担当地方税主体税种吗?  

Can Consumption Tax Become the Major Local Revenue Source?

作　　者：尹音频[1] 张莹[1] 

机构地区：[1]西南财经大学财税学院

出　　处：《税务研究》2014年第5期27-31,共5页

基　　金：国家社会科学基金项目<充分就业的长效机制与公共政策重构研究>(13BZZ055);教育部人文社会科学研究规划基金项目<财政政策的消费效应研究--基于中国经验数据的实证分析>(12YJA790173)的阶段性研究成果

摘　　要：随着"营改增"的推进,地方税主体税种的重新配置成为当前财税学界的热议话题。本文针对"将消费税改为地方税主体税种"的观点,通过定性分析,阐释了消费税改为地方税的不合理性;通过定量分析,实证了消费税作为地方税的不可行性。本文认为,应将消费税改为中央与地方共享税,并提出了共享机制的构建思路。With the advance of replacing business tax with VAT, currently, reconfiguration of the local principal tax becomes a hot topic of the scholars of taxation. Against the viewpoint of changing the consumption tax into the local principal tax, this paper interprets the irrationality of changing the consumption tax into the local principal tax through the qualitative analysis and demonstrates the infeasibility changing the consumption tax into the local principal tax through the quantitative analysis. The paper argues that the consumption tax should be changed to be shared by the central and local governments. The paper gives the construction idea on the tax-sharing mechanism.

关 键 词：消费税 税权归属 地方税 共享税 

分 类 号：F812.42[经济管理—财政学]