消费税征收环节后移的政策效应分析——基于三种收入分享方案的模拟  

Analysis of the Effect of Excise Tax Collection Link Backward Policy——Simulation Based on Three Revenue-sharing Schemes

作　　者：崔惠玉[1] 王宝珠 Cui Huiyu;Wang Baozhu

机构地区：[1]东北财经大学财政税务学院

出　　处：《财政科学》2022年第8期63-75,160,共14页Fiscal Science

基　　金：辽宁省“兴辽英才”计划项目“构建以国内大循环为主体、国内国际双循环相互促进新发展格局的财税政策研究”(XLYC2005016)。

摘　　要：2019年国务院出台的《实施更大规模减税降费后调整中央与地方收入划分改革推进方案》提出,要后移消费税征收环节并稳步下划给地方,同时明确了对消费税收入实行“定基数,调增量”的央地分享办法。本文模拟测算了三种不同的分享方案对地方财力产生的差异化影响。研究发现:制定科学合理的消费税增量分享方案,可以有效缓解地方财力困境、提升地区间财力均衡水平。但消费税征收环节的后移会使消费品生产大省利益受损,还会因税基的增加使消费者购买成本上升。基于此,本文针对消费税征收环节后移和央地收入划分调整提出了相应的政策建议。In 2019, The State Council issued the Reform Plan for Adjusting the Division of Revenue between the Central and Local Governments after Implementing Larger Tax and Fee Cuts, which proposed to move back the collection of consumption tax and steadily transfer the tax to local governments. At the same time, it specified that the central and local governments should share the consumption tax revenue by "setting the base and adjusting the increase". This paper simulates and calculates the differential impact of three different sharing schemes on local financial resources. It is found that the formulation of a scientific and reasonable consumption tax increment sharing scheme can effectively alleviate local financial difficulties and improve the level of financial balance among regions. However, the later shift of consumption tax will damage the interests of large provinces producing consumer goods and increase the cost of consumer purchases due to the increase of tax base. Based on this, this paper puts forward corresponding policy recommendations for the collection link moved backward of consumption tax and the division of revenue between the central and local governments.

关 键 词：消费税改革 征收环节后移 地方财力 

分 类 号：F810.42[经济管理—财政学]