摘要
在营业税改征增值税全部完成后,我国将面临地方税主体税种的缺位问题,各界关于消费税能否替代营业税作为地方税主体税种的讨论很多。本文借鉴国际经验,分析了我国消费税的现存问题,从总体思路、税制设计及相关配套改革等方面探讨了如何优化我国现有消费税制,以使其担当起地方税主体税种的任务。
After the accomplishment of ＂Replacing Business Tax whth a VAT＂, there would be a vacancy in the main tax category of local tax system. And there are a lot of discussions about whether business tax could be replaced by consumption tax to be the main tax category of local taxation. By referring to international experiences, this paper analyzes the existing problems of China＇s consumption tax, and puts forward some suggestions on improving consumption tax system and serving as the main tax category of local tax system from the perspectives of general idea, tax system design and relevant matching reforms.
出处
《国际税收》
CSSCI
北大核心
2014年第10期74-76,共3页
International Taxation In China
关键词
“营改增”
消费税改革
地方税体系
Replacing business tax with a AVT Consumption tax reform Local tax system
