关于我国白酒消费税的探讨  

A Discussion on Liquor Consumption Taxation in China

作　　者：费茂清 刘佳 黄江 FEI Maoqing;LIU Jia;HUANG Jiang

机构地区：[1]西南财经大学财政税务学院 [2]中国财政科学研究院研究生院 [3]国家税务总局仁怀市税务局

出　　处：《税务研究》2021年第9期37-42,共6页

摘　　要：过度饮酒有害健康,并给社会造成负面影响。为合理引导白酒消费、保证国民健康与安全,我国于1994年开始对白酒征收消费税。然而,由于我国白酒消费税存在实际税负率偏低、税率设置无差异等问题,白酒消费税限制白酒消费的调控职能和作用发挥不明显。为更好发挥白酒消费税限制白酒消费的作用,应将白酒消费税由生产环节征收后移至零售环节征收,根据白酒酒精含量的不同设置差异化税率,把白酒消费税的价税列示方式由价税合一改为价税分列。Excessive drinking is harmful to health and causes negative externalities to society.In order to guide liquor consumption reasonably and ensure national health and safety,China levied a consumption tax on liquor in 1994.However,due to the low actual tax burden rate and no difference in tax rate setting of liquor consumption tax,it is difficult for the liquor consumption tax to limit liquor consumption.In order to better play the role in restricting consumption,the liquor consumption tax should be levied from the production link to the retail link.Differentiated tax rates should be set according to the different alcohol content of liquor.The listing method should be changed from combination of price and tax to separation from price and tax.

关 键 词：白酒 消费税 征收环节 税率 

分 类 号：F812.42[经济管理—财政学] F426.82