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| 消费税改革及职能研究
摘 要
消费税属于商品劳务税，主要在商品流通环节发挥作用。我国消费税自1994年开征至今，在组织财政收入、调节收入分配、纠正负外部性以及抑制不良消费等方面发挥着不可替代的作用。消费税的历次改革，主要调整的是税目和税率问题，而在征税环节、征税范围以及分配机制上仍有进一步优化的空间。现行消费税越来越显示出与经济发展不匹配的情况，尤其是在营改增以及大规模减税降费情况下，消费税在我国税制体系中必将发挥越来越重要的作用，消费税改革进程需提上日程。本文着重从消费税职能角度探究我国消费税作用发挥情况，并从我国国情以及深化财税制度改革的角度提出相应建议。
关键词：消费税；税制改革；财政收入；收入分配
Research on the Reform and Function of Consumption Tax
ABSTRACT
Consumption tax is a kind of goods and services tax,which mainly plays a role in the circulation of goods. Since its introduction in 1994,China's consumption tax has played an irreplaceable role in organizing fiscal revenue, adjusting income distribution, correcting negative externalities and restraining bad consumption. In the past reform of consumption tax,the main adjustment is the tax items and tax rate, but there is still room for further optimization in the aspects of Taxation link, taxation scope and distribution mechanism. The current consumption tax is increasingly showing a mismatch witheconomic development, especially in the case of replacing business tax with value-added tax and large-scale tax reduction and fee reduction. Consumption tax will play an increasingly important role in China's tax system, and the reform process of consumption tax needs to be put on the agenda. This paper focuses on the role of consumption tax in China from the perspective of consumption tax function, and puts forward corresponding suggestions from the perspective of China's national conditions and deepening the reform of fiscal and taxation system.
Keywords: Consumption tax; tax reform; fiscal revenue; income distributio
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