消费税的功能定位与制度提升

中国现行消费税是在普遍征收增值税的基础上,仅选择部分消费品征收的一种特殊流转税。消费税应当保留组织财政收入的初始功能,注重发挥调节功能——调节收入分配、引导合理消费等,强化生态功能——促进资源的节约、环境保护。现行消费税的征税范围、适用税率、纳税环节等制度要素制约了其功能作用的有效发挥。适应新时代贯彻新发展理念,加快完善社会主义市场经济体制,深化税收制度改革的要求,消费税亟须制度提升和功能有效发挥,凸显其生态功能。完善消费税制度应落实税收法定原则,加快消费税立法;同时应注意与增值税、资源税和环境保护税的制度协调。

The Functional Orientation and System Improvement of Consumption Tax

The existing consumption tax in China is a special turnover tax only on some consumer goods on the basis of universal value added tax. On the basis of fiscal revenue, it should play a role in the regulating and guiding function, which includes readjustment of income distribution, guiding rational consumption, and so on. In addition, the enhancing ecological function of consumption tax could improve resource conservation and environmental protection. However, the above functions are limited to some factors of tax system such as scopes of taxation, applicable tax rates and tax payment stages. On the one hand, to meet the requirements of the new age and implement the new concept of development, we should improve the socialist market economy and deepen reform of the tax system. In this process, its necessary to improve the system of consumption tax and make the consumption tax work effectively, so the ecological function would be prominent. On the other hand, we should implement taxation-legalism and accelerate consumption tax legislation for the system improvement of consumption tax which should coordinate with the systems of value-added tax, resources tax and environmental protection tax.