多视角看待消费税改革
发布时间：2018-11-17 19:58
【摘要】：基于我国国情及税收的公平与效率原则,本文从改革时机、改革内容和改革作用等视角对继"营改增"后的消费税提出初步的改革思路——参照增值税实体法对消费税进行改革,如改为多次课征制的价外税并进行相应计征管理,扩大消费税征税范围至除民生之外的全部货物与劳务,为降低增值税税率做准备。充分发挥消费税调节作用,积极响应"供给侧结构性改革",为避免陷入"中等收入陷阱"和缓解"人口老龄化"提供有利的财政政策,也为税制优化和经济发展提供财政收入支持。
[Abstract]:Based on the principle of fairness and efficiency of taxation in China, this paper starts with the opportunity of reform. From the angle of view of reform content and reform effect, this paper puts forward a preliminary reform idea of consumption tax after "business reform and increase", that is, to reform consumption tax with reference to the substantive law of value-added tax, such as changing to a multi-levy system of extra-valorem tax and carrying out corresponding collection and management. Expand the consumption tax to all goods and services except the people's livelihood, and prepare for the reduction of the VAT rate. To give full play to the regulating role of the consumption tax, to respond positively to the "supply-side structural reform", and to provide favorable fiscal policies to avoid falling into the "middle-income trap" and to alleviate the "aging population". Also for tax system optimization and economic development to provide financial revenue support.
【作者单位】： 广东技术师范学院天河学院;
【基金】：广东省教育厅青年创新人才类项目(人文社科类)“基于公平与效率原则的流转税制的改革研究”(项目编号:201420182)
【分类号】：F126.1;F812.42
本文编号：2338886
[Abstract]:Based on the principle of fairness and efficiency of taxation in China, this paper starts with the opportunity of reform. From the angle of view of reform content and reform effect, this paper puts forward a preliminary reform idea of consumption tax after "business reform and increase", that is, to reform consumption tax with reference to the substantive law of value-added tax, such as changing to a multi-levy system of extra-valorem tax and carrying out corresponding collection and management. Expand the consumption tax to all goods and services except the people's livelihood, and prepare for the reduction of the VAT rate. To give full play to the regulating role of the consumption tax, to respond positively to the "supply-side structural reform", and to provide favorable fiscal policies to avoid falling into the "middle-income trap" and to alleviate the "aging population". Also for tax system optimization and economic development to provide financial revenue support.
【作者单位】： 广东技术师范学院天河学院;
【基金】：广东省教育厅青年创新人才类项目(人文社科类)“基于公平与效率原则的流转税制的改革研究”(项目编号:201420182)
【分类号】：F126.1;F812.42
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