再论我国消费税的功能定位及其制度重构  

Rethinking of the Function Orientation and Reconstruction of the System of Consumption Tax of Our Country

作　　者：蒲方合[1] 

机构地区：[1]贺州学院经济与管理学院,广西贺州542899

出　　处：《税务与经济》2015年第6期71-77,共7页Taxation and Economy

基　　金：广西高等学校优秀人才资助计划项目"矿产资源开发与利用法律制度研究"(项目编号:桂教人才0837);广西人文社会科学发展研究中心"科学研究工程"2012年度"开方基金.教授培育工程"课题"中国社会转型时期土地法律制度中的利益平衡机制研究"(项目编号:KF2012001);贺州学院博士科研启动基金"中国社会转型时期房地产租税费制度整合研究"(项目编号:HZUBS201204)

摘　　要：我国消费税初始的功能定位为筹集财政收入。经数次调整与改革,我国现行消费税具有调节收入分配等多种功能。将消费税的功能既定位于调节收入分配,又定位于环境保护或资源的节约、集约利用,导致消费税在功能定位上互相冲突或功能作用上互相消解,难以在各方面取得最佳的调节效果。目前我国的环保立法正在进行,资源税政策正在完善。应将消费税与环保税、资源税进行协同创新,明确环保税、资源税各自的功能定位;将消费税的功能定位于调节收入分配、引导健康消费;增减、调整消费税税目或征收范围;改革消费税计征方法。The initial function orientation of consumption tax of our country is raising fiscal revenue. The current consumption tax has many function of adjusting revenue distribution and so on. That the function of consumption tax is positioned on both adjusting revenue distribution and environmental protection or intensive utilization of resource leads to conflicting of function of orientation of consumption tax or decomposition of function of consumption tax,make it difficult for consumption tax to get the best regulatory effect in three aspects. At present,environment legislation is being carried out. Resource tax policy is being improved. The system of consumption tax should be innovated along with the system of environmental tax and resources tax. The function orientation of environmental tax and resources tax should be clear and definite. The function of consumption tax should be positioned on adjusting revenue distribution and guiding the healthy consumption. The consumption tax items and scope of consumption tax levied should be increased,reduced and adjusted. The collection method of consumption tax should be reformed.

关 键 词：消费税 环保税 资源税 功能定位 税目 计征方法 

分 类 号：F810.424[经济管理—财政学]