CAJ | 학술논문

＂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。
＂영개증＂위소비세적중신과학정위제공료계궤。아국소비세기구유굉관조공의의,우구유지방부외부성교정효응,인차구비중앙지방공향세성질。당전,장소비세개위지방세적제의,여당년장기정위위중앙세적사로호무이치,도시홀략기자신성질여공능,이과분영합외재인소적영향。소비세유중앙세개위중앙지방공향세시대자신개치적합리회귀,재실천중응중점주도이하삼점：일시근거실천발전조정정세범위;이시침대령수배절우화정관기술;삼시과학설정중앙지방분배비례。
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.