筵席税的转型与回归归  

The Transformation and Return of the Banquet Tax

作　　者：高桂林[1] 杨雪婧 GAO Gui-lin;YANG Xue-jing(School of Law,Capital University of Economics and Business,Beijing 100070,China)

机构地区：[1]首都经济贸易大学法学院,北京100070

出　　处：《税务与经济》2021年第1期14-21,共8页Taxation and Economy

摘　　要：我国如重启筵席税,则应明确其在新形势下的主要任务和新内涵.转型后的筵席税不再仅针对公款宴请的消费行为,而是对不履行分餐义务和节约饮食义务的餐饮单位设置的一种行为税.通过对不实行分餐制的餐饮单位征收筵席税,对践行分餐制的餐饮单位给予税收减免的优惠,来鼓励餐饮单位积极履行分餐义务,以"寓禁于征"的方式引导餐饮业与消费者主动提供和选择高标准的餐饮卫生服务.为确保筵席税能切实发挥作用,首先,要明确筵席税的适用前提;其次,要避免税率和起征时间一刀切式的安排;再次,应以社会发展需求为筵席税征收与否的客观评判标准;最后,筵席税的回归要体现我国的税收法治.If the banquet tax is collected again,its main tasks and new connotations under the new situation should be clarified.After the transformation,the banquet tax is no longer only imposed for the consumption behavior of public banquets,but a tax on behavior for catering units which do not fulfill the obligation of sharing meals and saving meals.By imposing a banquet tax on catering units that do not implement the individual serving,and giving tax relief to catering units that practice the individual serving,the catering units are encouraged to actively fulfill their obligations of individual serving.Thus,the means of u banning by levying tax,'can help the catering industry take the initiative to provide high-standard catering and health services and the consumers actively choose high-standard catering and health services.In order to ensure that the banquet tax can effectively play its role,first of all,it is necessary to clarify the prerequisites for the application of the banquet tax.Secondly,it is important to avoid the uniformity of tax rate and levying time.Thirdly,the needs of social development should be the levying standard of the banquet tax.Finally,the return of the banquet tax should be the manifestation of the taxation law of our country.

关 键 词：筵席税 餐饮文明 分餐制 税收激励 

分 类 号：F810.42[经济管理—财政学]