基于税收职能定位的消费税征税范围改革研究  

Research on the Reform of Consumption Tax Collection Scope Based on Tax Function Positioning

作　　者：刘润家 陈露 Runjia Liu;Lu Chen(Business School,University of Shanghai for Science and Technology,Shanghai)

机构地区：[1]上海理工大学管理学院,上海

出　　处：《运筹与模糊学》2024年第6期408-416,共9页Operations Research and Fuzziology

摘　　要：消费税在我国现代税收体系中占据重要地位,本文通过图表分析法,对我国消费税职能发挥情况进行分析,发现消费税未能充分发挥其主要职能,并进一步探究其优化路径。研究发现,现行消费税征税范围滞后于现代化财政制度发展需要,存在整体税目范围待扩增、高端奢侈税目待更新和绿色环保税目待完善三个发展瓶颈,亟待改革转型。本文从消费税的职能定位着手,在借鉴部分发展中国家和经济合作与发展组织国家的发展经验的基础之上,结合我国发展需要,以保障财政收入、调节收入分配和引导绿色消费三大职能为导向,对我国消费税征税范围提出具体优化建议:建立完备的“传统+新兴”“商品+服务”“健康+环保”三类征税范围体系,从而充分发挥消费税的职能作用,推进国家政策目标的实现。Consumption tax plays an important role in China’s modern tax system.By analyzing the function of consumption tax in China through chart analysis,this paper finds that consumption tax has not fully played its main role,and further explores its optimization path.Research has found that the current scope of consumption tax collection lags behind the needs of modern fiscal system development,and there are three development bottlenecks:the overall scope of tax items needs to be expanded,high-end luxury tax items need to be updated,and green environmental protection tax items need to be improved,which urgently require reform and transformation.Based on the functional positioning of consumption tax,the development experience of some developing countries and countries of the Organization for Economic Cooperation and Development,and China’s development needs,this paper proposes specific optimization suggestions for the taxation scope of consumption tax in China,guided by the three functions of ensuring fiscal revenue,regulating income distribution,and guiding green consumption:establishing a complete“traditional+emerging”,“goods+services”,“health+environmental protection”taxation scope system,so as to fully play the functional role of consumption tax and promote the realization of national policy goals.

关 键 词：消费税 职能定位 征税范围 国际借鉴 改革研究 

分 类 号：F81[经济管理—财政学]