摘要
"营改增"为消费税的重新科学定位提供了契机。我国消费税既具有宏观调控意义,又具有地方负外部性矫正效应,因此具备中央地方共享税性质。当前,将消费税改为地方税的提议,与当年将其定位为中央税的思路毫无二致,都是忽略其自身性质与功能,而过分迎合外在因素的影响。消费税由中央税改为中央地方共享税是对自身价值的合理回归,在实践中应重点做到以下三点:一是根据实践发展调整征税范围;二是针对零售环节优化征管技术;三是科学设定中央地方分配比例。
The taxation reform of replacing business tax with value-added tax provides the opportunity for the scientific relocation of consumption tax. The consumption tax in China is equipped with the function of macro control, as well as the effect of local public-goods supply, thus it possesses the character of central-local shared tax. Presently, the proposal of defining consumption tax as a local tax has nothing different with the initial idea of defining it as a central government tax. Both the ideas neglect the natures and functions of consumption tax, but mean to excessively cater external factors. The transformation of consumption tax from a central tax policy to a central-local shared tax policy should be a reasonable regression to its val- ue. The following three aspects should be realized in practice： 1. Taxation range should be adjusted according to the practice development; 2. Taxa- tion technologies should be optimized in allusion to retailing process; 3. A rational proportion of the central-local allocation should be scientifically set.
出处
《当代经济管理》
CSSCI
2015年第6期75-78,共4页
Contemporary Economic Management
基金
国家社会科学基金项目《现代财政制度框架下的地方税系研究》(14BJY165)
西南财经大学“中央高校基本科研业务费专项资金”《“营改增”背景下基于分税制、国家治理、区域经济三维视角的地方税系完善研究》(JBK140903)资助
关键词
“营改增”
消费税
中央地方共享税
replacing business tax value-added tax
consumption tax
central-local shared tax
