当代经济管理
噹代經濟管理
당대경제관리
Contemporary Economic Management
2012年
2期
71~76
,共null页
消费税 公平 效率
消費稅 公平 效率
소비세 공평 효솔
consumption tax; equity; efficiency
目前,消费税是我国第四大税种,消费税收入集中度极高,14类应税商品中烟、成品油、汽车、酒等四类商品消费税收入占97%以上。消费税具有财政收入、引导消费结构、调节收入分配等多维政策目标。现行消费税设计体现了一定程度的公平性,同时对城乡居民消费的影响都不显著,而对经济增长有显著的促进作用,这说明现行消费税制度在一定程度上体现了治税的公平和效率。基于我国消费税设税目标和我国消费税现状,文章提出了相关政策建议。
目前,消費稅是我國第四大稅種,消費稅收入集中度極高,14類應稅商品中煙、成品油、汽車、酒等四類商品消費稅收入佔97%以上。消費稅具有財政收入、引導消費結構、調節收入分配等多維政策目標。現行消費稅設計體現瞭一定程度的公平性,同時對城鄉居民消費的影響都不顯著,而對經濟增長有顯著的促進作用,這說明現行消費稅製度在一定程度上體現瞭治稅的公平和效率。基于我國消費稅設稅目標和我國消費稅現狀,文章提齣瞭相關政策建議。
목전,소비세시아국제사대세충,소비세수입집중도겁고,14류응세상품중연、성품유、기차、주등사류상품소비세수입점97%이상。소비세구유재정수입、인도소비결구、조절수입분배등다유정책목표。현행소비세설계체현료일정정도적공평성,동시대성향거민소비적영향도불현저,이대경제증장유현저적촉진작용,저설명현행소비세제도재일정정도상체현료치세적공평화효솔。기우아국소비세설세목표화아국소비세현상,문장제출료상관정책건의。
The current consumption tax is China＇s forth-largest tax and has a high concentration;the consumption tax revenue levied on the four category goods including tobacco,oil,cars and alcohol in the 14 taxable commodities accounts for 97% tax revenue.Consumption tax has the multi-dimensional policy objectives including revenue,guiding the consumption structure and income distribution.The design of current consumption tax reflects a certain degree of fairness without significant effect on consumption but with a significant positive effect on the economic growth,showing that the current consumption tax system,to a certain extent,reflects the equity and efficiency of taxation.Based on the objectives of consumption tax design and the situation of China＇s consumption tax,this paper puts forward relevant policy recommendations.
