消费税能成为地方政府主体税种吗  

Could Consumption Tax be a Staple Tax for Local Government?

作　　者：李永刚[1] 

机构地区：[1]上海立信会计学院财税学院,上海201620

出　　处：《开放导报》2015年第3期49-51,共3页China Opening Journal

摘　　要：本文分析了中国地方政府的税收结构,"营改增"全面推开后地方政府主体税种面临缺失,得出构建地方政府主体税种的必要性;从税权划分、税源分配和税收调节功能三个方面分析了消费税作为地方主体税种的可行性;指出消费税成为地方政府主体税种面临的难题。First, the paper analyzes the structure of China＇s local government taxes, ＂BT to VAT＂ fully open after the main taxes local governments faced missing the main tax draw to build local government taxes necessity. Secondly, the three aspects of function analysis of the eonsumption tax as the main local taxes to the necessity of regulation, from the division of tax power, tax revenue distribution. Finally, summarized, and pointed out that the consumption tax has become the main problem facing the local government tax.

关 键 词：消费税 地方税 地方政府 

分 类 号：F812.42[经济管理—财政学]