回归调节功能:消费税抵扣范围重构  

Return to Adjustment Function:Reconstruction of Excise Tax Deduction Scope

作　　者：顾德瑞 Gu Derui(Law School of South-Central Minzu University,Wuhan,Hubei 430074,China)

机构地区：[1]中南民族大学法学院,湖北武汉430074

出　　处：《财经理论与实践》2022年第4期105-113,共9页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金后期资助项目(19FFXB026)。

摘　　要：抵扣是实现消费税调节功能的税制工具,消费税通过允许抵扣鼓励有益于社会的生产行为、不准抵扣抑制有害于社会的生产行为。但当前我国消费税抵扣范围界定缺乏基准,调节逻辑不清晰;抵扣范围选择缺乏弹性,调节效果欠佳;抵扣范围设计技术落后,调节共识缺乏,很难发挥应有的抵扣功能。究其根源,在于未明晰消费税抵扣的应然机理、没有凝练抵扣范围设计的基准。对此,需围绕消费税调节生产行为的主线,以范围设计基准为依据,统一调节逻辑,按照允许抵扣为原则、不准抵扣为例外的要求具体界定抵扣范围,形成逻辑自洽、范围清晰、合理有序的消费税抵扣体系,以充分保障纳税人权益。Deduction is a tax system tool to realize the adjustment function of excise tax,allowing deductions to encourage beneficial production,and no deductions to inhibit harmful production.However,the current definition of the excise tax deduction scope lacks benchmarks and the adjustment logic is confusing;the choice of deduction scope is inflexible,and the adjustment effect is poor;the deduction scope design technology is backward,and the adjustment consensus is lacking.It is difficult for the deduction to perform its due function.The root cause lies in the failure to clarify the proper mechanism of the excise tax deduction;there is no basis for refining the design of the deduction range.In order to solve these problems,it is necessary to focus on the main line of excise tax which is regulating the production behavior,base on the scope design basis,unify the adjustment logic,and define the deduction scope in accordance with the requirement of allowable deductions as principle and non-allowable deductions as exceptions,forming a logical self-consistent,clear,reasonable and orderly deduction system for excise tax to fully protect the rights and interests of taxpayers.

关 键 词：消费税 调节功能 应税消费品 抵扣 

分 类 号：D912.2[政治法律—民商法学]