摘要
消费税下一步的改革任务是扩大征收范围、提高税率和调整征收环节。改革后的消费税可作为省级政府主要收入来源,主要理由是:(1)扩大征收范围和提高税率,一方面可以起到对消费的一定调节作用,另一方面也能使消费税收入具有一定规模。(2)调整征收环节,可克服消费税在生产环节征收的缺陷,也为消费税作为省级政府主要收入来源创造了条件。
Future reform on consumption tax will focus on three aspects： broadening the scale, increasing the rates, and adjusting the collection link. Thus reformed consumption tax may become the major revenue source for provincial governments. There are two reasons for this view. Firstly broadening the scale and increasing the tax rate will not only enhance adjustment function of the taxation but also increase tax revenue apparently; Secondly when adjusting the collection link, defects here will be overcome besides which consumption tax will be more possible to be major revenue source for provincial governments.
出处
《财政科学》
2018年第4期43-46,51,共5页
Fiscal Science
关键词
消费税
地方主体税种
Consumption Tax
Major Local Tax
