摘要
为了合理引导涂料消费并改善生态环境质量,我国自2015年开始对涂料征收消费税,开征后涂料行业取得了一定的环保产品发展和技术更新。然而,由于我国涂料消费税存在征税环节过前、税率设置单一、相关税目解释不够精细等问题,导致涂料消费税限制高污染型涂料的职能未能得到充分发挥。因此,建议将涂料消费税的征收环节后移至零售环节,根据VOC含量设置累进阶梯式税率,进一步明确税目解释,并考虑将征收方式从“价内税”变为“价外税”形式。
In order to reasonably guide the consumption of coating and improve the quality of the ecological environment,China has been levying consumption tax on coating since 2015,and the coating industry has achieved certain environmental protection product development and technological updating after the introduction of the tax.However,due to the too many taxation links in China's coating consumption tax,a single tax rate setting,and insufficiently detailed explanations of the relevant tax items,etc.,the function of the coating consumption tax in restricting highly-polluting coating has not been brought into full play.Therefore,it is suggested to move the collection of the consumption tax on coating back to the retailing stage,set progressive tax rates according to the VOC content,further clarify the explanation of tax items,and consider changing the collection method from"in-price tax"to"out-of-price tax".
作者
王聪
陈一博
Cong Wang;Yibo Chen(Business School,University of Shanghai for Science and Technology,Shanghai 200093,China)
基金
上海市哲学社会科学一般规划项目“增值税加计抵减政策的影响研究:理论机制、效应评估与政策优化”(2020BJB005)。
关键词
涂料
消费税
征收环节
税率
Coating
Consumption Tax
Levy Segment
Tax Rate
