共同富裕目标下的我国消费税转型:职能定位与改革路径  

China’s Consumption Tax Transformation Under the Goal of Common Prosperity:Functional Positioning and Reform Paths

作　　者：贾婷月 孙震 Jia Tingyue;Sun Zhen(Institute of Applied Economics,Shanghai Academy of Social Sciences.200020)

机构地区：[1]上海社会科学院应用经济研究所,上海200020

出　　处：《上海经济》2024年第4期69-83,共15页Shanghai Economy

基　　金：国家社会科学基金青年项目“‘双循环’新格局下政府投资转型对制造业结构升级的影响机制研究”(21CJY021)。

摘　　要：作为国家治理的基础,我国的财税体制在共同富裕目标下面临着向现代化财税制度转型的迫切需求。现行消费税制度已经滞后于居民消费结构升级,不仅未能发挥其特有消费调节职能,更难以与增值税配合实现流转税在收入筹集与调节上的功能协同,亟待转型。本文从共同富裕目标下消费税职能定位分析着手,提出改革的瓶颈制约。在借鉴典型国家征税范围经验的基础上,基于国内消费结构演变现实,提出了消费税未来应从高端奢侈服务和成瘾性娱乐服务着手,建立完备的“商品+服务”征税范围体系、部分税目引进累进税率以及分步试点、科学设定收入划分方案等路径实施改革,从而充分发挥消费税收入调节为主的职能,为推动共同富裕提供制度保障。As the basis of national governance,China's fiscal and taxation system faces the urgent need of transforming to modern fiscal and taxation system under the goal of common prosperity.The current consumption tax system has lagged behind the upgrading of residents'consumption structure,not only failed to play its unique function of consumption regulation,but also difficult to cooperate with value-added tax to realize the functional coordination of turnover tax in revenue raising and regulation,and this is in urgent need of transformation.This paper starts with the analysis of consumption tax function orientation under the goal of common prosperity,and points out the bottleneck of reform.Based on the experience of typical countries in the scope of taxation and the evolution of domestic consumption structure,it is proposed that consumption tax should start with high-end luxury services and addictive entertainment services,establish a complete tax scope of“goods+services”,introduce progressive tax rates for some tax items,step by step pilot,and scientifically set income division plans to implement reforms.Thus,it gives full play to the function of consumption tax revenue adjustment and provides institutional guarantee for promoting common prosperity.

关 键 词：消费税 征税范围 收入调节 共同富裕 

分 类 号：F027[经济管理—政治经济学] F129.9