基于收入功能的消费税改革研究  

Research on the Consumption Tax ReformBased on the Income Function

作　　者：谢芬芳[1] XIE Fen-fang(Department of Public Administration and Research,CPC Hunan Provincial Party School,Changsha 410006,China)

机构地区：[1]中共湖南省委党校公共管理教研部,长沙410006

出　　处：《经济研究导刊》2020年第32期120-122,共3页Economic Research Guide

摘　　要：“营改增”之后,地方财政缺少了主体税源,迫切需要通过中央与地方收入划分改革和税收制度改革来补充地方财政税收收入,缓解地方财政收支压力。根据政策精神,可以通过对现行消费税进行“扩围增负”、优化税率结构、后移纳税环节、改革税制模式、适当下放税权、调整收入归属权等将其改革成为地方财政主体税种。因此,此轮消费税改革是主要从健全地方税体系、增加地方财政税收收入、充分发挥其收入功能的角度出发的。After"camp reform and increase",the local finance lacks the main tax source,so it is urgent to supplement the local fiscal revenue and relieve the pressure of local fiscal revenue and expenditure through the reform of central and local income division and tax system.According to the spirit of the policy,we can reform the current consumption tax into the main tax category of local finance by"expanding the scope and increasing the burden",optimizing the structure of the tax rate,moving back to the link of tax collection,reforming the tax system model,appropriately devolving the tax right,adjusting the right of income ownership,and so on.Therefore,this round of consumption tax reform is mainly from the point of view of perfecting the local tax system,increasing the local fiscal revenue and giving full play to its income function.

关 键 词：税收功能 消费税 税收制度 制度改革 

分 类 号：F812.42[经济管理—财政学]