消费税的立法逻辑及其展开--功能定位、课税原则与课税要素完善  

The Legislative Logic of Consumption Tax law and Its Unfoldment--Function Orientation,Taxation Principle and Tax Elements Improvement

作　　者：邓伟 Deng Wei(Law School,Sun Yat-sen University,Guangzhou,Guangdong 510275)

机构地区：[1]中山大学法学院,广东广州510275

出　　处：《河南财经政法大学学报》2021年第5期42-52,共11页Journal of Henan University of Economics and Law

基　　金：2019年国家社会科学基金重大专项“税收立法的核心价值及其体系化研究”(项目编号:19VHJ008)的阶段性成果。

摘　　要：消费税立法应当遵循“功能定位-课税原则-课税要素设计”的逻辑,然而我国学界对消费税的功能定位存在偏颇,消费税课税原则的适用面临困境,造成税制设计的合理性不足。消费税制应该按照“调节性税收-绩效课税原则-有一定负面影响则可征税-负面影响越大税负越重”的逻辑构建。具体而言,从调节性税收和收入性税收的二元分类出发,将消费税定位为调节性税收,主要发挥调节功能,其财政收入功能处于附属地位。主流的量能原则、受益原则适用于收入性税收,消费税作为调节性税收,其课征应该遵循绩效课税原则。据此,可按照特定商品或服务对社会是否存在明显的负面影响以及影响的严重程度,确定是否征收消费税以及税负轻重。当前,小汽车、酒、成品油等税目应该增加差异性税率设置,一次性用品、奢侈性商品和高档服务项目应该增加相应的消费税税目。Consumption tax legislation should follow the logic of“function orientation-taxation principle-taxation elements design”.The academic circle in China is biased in its functional orientation of consumption tax,and the application of the principle of consumption tax is faced with difficulties,which leads to the lack of rationality of consumption tax system design.Consumption tax system should be constructed according to the logic of“regulatory tax-performance principle-tax can be levied if there is negative influence-the higher the negative influence is,the higher the tax rate will be”.Specifically,from the perspective of the dual classification of regulatory tax and revenue tax,the consumption tax should be positioned as regulatory tax,which mainly plays the regulatory function and the fiscal revenue function is subordinate.The ability to pay principle and benefit principle are applicable to revenue tax,while consumption tax is regulatory tax and should follow the principle of merit.Therefore,it is necessary to determine whether to levy consumption tax and the level of tax rate setting according to whether certain goods or services have obvious negative impacts on society and the severity of the impacts.At present,cars,wine,refined oil item should add the differential tax rate setting,and disposable goods,luxury goods,high-end services should be added to the corresponding consumption tax items.

关 键 词：收入性税收 调节性税收 量能原则 受益原则 绩效原则 

分 类 号：D912.2[政治法律—民商法学]