我国消费税改革的考量与权衡  

Some Considerations and the Trade-off on the Consumption Tax Reform in China

作　　者：李梦娟[1] 

机构地区：[1]北京交通大学中国产业安全研究中心

出　　处：《税务研究》2014年第5期32-35,共4页

基　　金：中国博士后科学研究基金面上项目<不对称信息;激励机制与国家税收治理>(2012M520157)和中国博士后科学研究基金特别资助项目<税收契约;信用制度与国家税收治理>(2013T60057)的资助

摘　　要：本文认为,消费税改革中征收范围的调整要根据经济社会发展需要相应做"加减法",而奢侈品、"高耗能和高污染"产品征税存在如何界定征收范围的困难。消费税改革中,消费税征收环节的改变,会促进消费者行为的改变。但如果把消费税作为地方税,容易导致政府产业政策制定与执行的背离,造成地区税收竞争。因此,消费税改革要立足于经济社会改革大背景,注意与资源税、环境税的协调。This paper argues that the expansion and reduction of the scope of taxation in the process of consumption tax reform should be based on the needs of economic and social development, and it is difficult to define the scope of taxation on luxury and high-energy-consumption and high-pollution products. During the consumption tax reform, the consumer behaviors change with the links in the taxation of consumption tax. But, if the consumption tax？is seen as the local tax, it is easy to lead to the deviation of the formulation and implementation of industrial policies, resulting in tax competition among the local governments. The consumption tax reform should be based on the background of economic and social reform, as well as the coordination of the consumption tax with the resource tax and environmental tax.

关 键 词：消费税 征收范围 征收环节 税率结构 

分 类 号：F812.42[经济管理—财政学]