消费税收入归属之问:为何不宜地方化  

The Question of Consumption Tax Revenue Attribution:Why Should It Not Be Localized?

作　　者：洪小东 HONG Xiao-dong(School of Law,Wuhan University,Wuhan 430072,China)

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《税务与经济》2018年第5期75-82,共8页Taxation and Economy

基　　金：国家社科基金重点项目"分税制模式下地方财政自主权研究"(项目编号:15AFX021)

摘　　要：消费税的收入归属与其自身特质以及国家财政体制密切相关。当前的消费税改革,在收入归属上仍应坚持中央税的基本定位,其主要原因在于消费税所担负的经济调控功能以及地域税源上的巨大差异。消费税无论作为共享税还是地方税都是地方化的表现,而消费税地方化,虽然能够在一定程度上补充地方的财政收入,但同时也弱化了中央的财政调控能力,并且进一步加剧了地区财政不均衡。在我国社会主要矛盾已经发生转变,以及财政事权与支出责任改革着重强化中央事权的背景下,消费税更加不宜地方化。The revenue attribution of consumption tax nancial system. The current tax reform still insists on revenue, which is mainly due to the economic regulati is closely related to its own characteristics and the state li- the basic orientation of the central tax on the attribution of on function of consumption tax and the huge differences in regional tax sources. Consumption tax, whether as a shared tax or a local tax, is a manifestation of localization. While the localization of consumption tax can supplement local fiscal revenue to a certain extent, it also weakens the functions of central government＇s fiscal control and further exacerbates regional fiscal imbalances. In the con- text of the transformation of major social contradictions in our country, the consumption tax are even less suitable for localization because the emphasis on fiscal authority and expenditure responsibilities reform is gradually given to the central government.

关 键 词：消费税 中央税 地方税 共享税 地方化 

分 类 号：F812.2[经济管理—财政学]