消费税法设计中的量能课税考量--以《消费税法》制定为契机  

Consideration of Taxation According to Ability to Pay in the Design of Excise Tax Law--Taking the Formulation of the Excise Tax Law as An Opportunity

作　　者：杨佩龙 YANG Pei-long(Tax Law Research Center,Peking University,Beijing 100871,China)

机构地区：[1]北京大学税法研究中心,北京100871

出　　处：《税务与经济》2020年第3期1-8,共8页Taxation and Economy

摘　　要：消费税法设计应借助系统化的观察方法。首先应寻求合适的方法论,以逻辑推演的模式明确消费税的功能定位。从"税种分工"的角度观察,消费税经过多次改革,其兼具筹集财政收入、调控生产与消费行为以及调节收入分配等多重功能属性。通过探究消费税、税收公平原则和量能课税原则之间的关联,可论证消费税的功能定位与量能课税原则兼容。核心问题在于为消费税设计符合税收公平原则的量能标准,即以客观消费能力为基础,并结合具体消费形式予以综合考察。此外,量能课税原则还应体现于消费税实体课税要素设计方面,尤其是税目选择标准和价格核定制度的设立。The design of excise tax law should rely on a systematic observation method. First of all,this research seeks a proper methodology to define the function of consumption tax with the help of logical deduction. From the perspective of "division of taxation",excise tax has undergone several reforms,and it has multiple functions such as raising fiscal revenue,guiding consumption and production behavior,and adjusting income distribution.A study is conducted in this paper to explore the relationship between excise tax,the tax fairness principle and the ability to pay principle and analyze the compatibility of the function orientation of excise tax and the ability to pay principle. The purpose is to design a quantitative standard for excise tax in line with the tax fairness principle. This standard is based on objective consumption capacity and comprehensively examined in combination with specific consumption forms. In addition,ability to pay principle should be reflected in the design of the physical element of taxation as well,especially the establishment of tax item selection criteria and price verification system.

关 键 词：消费税 功能定位 量能课税 实体课税要素 

分 类 号：F810.42[经济管理—财政学]