摘 要
消费税是重要的流转税，是被寄予厚望的政策性税种。我国在1994年开征消费税。此后，消费税在调节消费、保障财政收入、促进社会公平、优化产业结构以及环境保护方面发挥了积极作用。然而，虽经过多轮改革，消费税制度还是存在不足之处，比如征税范围不合理，过于注重收入功能忽略经济调节功能，强调经济效应忽略社会效应等，影响了消费税功能的全面有效地发挥。在这些问题中，以征税范围的不合理最为突出。征税范围是税制要素的重要部分，一个税种的征税范围体现了该税种的主要功能。由于消费税是选择性征税税种，只能在相对有限的征税范围中达成既定的政策目标，因此合理确定消费税征税范围就显得特别重要。
在当前结构性减税的改革框架和发展绿色经济的转型导向下，调整消费税征税范围的呼声愈发高涨。本文以我国消费税功能定位为出发点，通过理论分析和实证分析，结合我国消费税现状，经济发展中的伴生问题，税制体系的新发展以及国际经验，证明消费税改革的合理性和必要性，清晰地理出消费税征税范围调整的依据。并从中发现问题，进一步提出消费税调整的方向和路径,为构建一个更为合理，适应我国经济社会发展，具备更突出功能的消费税制度提出建议。
本文主要分为四个部分：第一部分，对消费税的性质、特点及与相关税种的关系进行规范性分析，力求对消费税有一个更准确深入的认识。在此基础上对消费税在新时代背景下的功能定位进行了总结和创新，得出我国现行消费税能够也应该重点承担的主要功能。第二部分以消费税的功能定位为出发点，结合理论指导,社会经济发展的现实状况和出现的问题以及当前税制改革的总体要求，详细论述了调整我国消费税征税范围的必要性。第三部分，以前文对功能定位及理论与现实要求的分析此为导向，借鉴国际经验，遵循消费税征税范围调整的基本原则，兼顾消费税征税范围调整的影响因素，提出了调整的具体构思，认为消费税征税范围的调整应该走结构化道路。第四部分通过ELES模型检验的参数分析和消费税绿化效应的推论，直观地呈现出消费税征税范围调整的积极效应，论证了消费税征税范围调整方向的正确性。
关键词：消费税改革 征税范围 调节功能 效应分析
Abstract
Consumption tax is an important turnover tax and a tax police by hight hopes. Chinaestablished a consumption tax at 1994. Since then, it has played a positive role in adjustconsumption, guarantee fiscal revenue, promote social fairness, optimization of industrialstructure and environmental protection. But after several reforms, the consumption taxsystem still exists deficiencies which has weakened it’s impact, such as having anunreasonable taxation base, lying particular stress on income function while ignoringeconomic regulating function, emphasizing economic effect while ignoring social effectand so on. Among these problems, unreasonable taxation base is the most prominent. Thescope is an important taxation component, emboding main function of tax. Consumptiontax is typical of selective levied taxes, and it is expected to achieve police goals in alimited scope. So a reasonable scope of consumption tax is especially important.
Under the current framework of the structural tax reduction reform and guidence ofdeveloping green economy, the requires of adjusting the consumption tax base becomemore and more strong. This paper based on the orientation of China’s consumption taxfunctional, by theoretical and empirical analysis, takes current situation of consumptiontax, problems accompanied economic development, new changes of the tax system andinternational experience into account, to prove the rationality and necessity of tax basereform, and sort out the basis of adjusting the scope consumption tax covered clearly, aswell as find problems and the direction and path of adjusting consumption tax from theanalysis, coming up with advices for building a more adapted to China's economic andsocial development reasonable consumption tax system with a more prominent function.
This paper is divided into four parts. In the first part, after a normative analysis ofconsumption tax’s nature, characteristics and relationship with related taxes, I summaryand innovate the consumption tax’s function based on a more accurate understanding ofit. The second part discusses the necessity of adjust consumption tax base in detail,ground on it’s function orientation, combining theories, realities and emerging issues insocio-economic development and general requirements of the current tax system reform.
The third part, referencing to international experiences，following basic principles ofseting consumption tax base and considering a variety of influencing factors, propose thespecific ideas for adjusting consumption tax in a structured way. The last part applyELES model and a deduction of greening consumption tax to showing the positive effectof consumption tax base adjustment intuitively and demonstrates the correctness of it.
Key Words:Consumption tax reform Function Incidence of taxation Effect analysis
目 录
摘 要
Abstract
1 绪论
1.1 研究的背景和意义
1.2 国内外研究现状
1.2.1 国外研究成果
1.2.2 国内研究成果
1.3 本文的研究方法
1.4 本文的创新之处
2 我国消费税的性质及功能定位
2.1 我国消费税的性质
2.2 我国消费税与相关税种的关系和协调
2.2.1 消费税与增值税
2.2.2 消费税与环境税
2.3 消费税的功能定位
2.3.1 缓解流转税的累退程度，调节收入分配
2.3.2 根据宏观经济发展要求，加强产业调控
2.3.3 有效反映外部成本，引导绿色经济
2.3.4 平衡中央地方关系，筹集财政收入
3 调整我国消费税征税范围的必要性分析
3.1 调整我国消费税征税范围的理论基础
3.1.1 新税制优化理论
3.1.2 公共物品和外部性理论
3.2 调整我国消费税征税范围的现实依据
3.2.1 我国消费税的实施状况
3.2.2 结构性减税框架下对消费税征税范围调整的考量
3.2.3 “营改增”背景下消费税改革的必要性
3.2.4 环境问题日益严峻，节能环保迫在眉睫
4 我国消费税征税范围调整的构想
4.1 消费税征税范围的制定原则和影响因素
4.1.1 消费税征税范围的制定原则
4.1.2 消费税征税范围的影响因素
4.2 完善消费税征税范围的构想
4.2.1 扩大对奢侈消费品的征税范围
4.2.2 扩大对高污染、高耗能消费的征税范围
4.2.3 在服务业领域开征消费税
4.2.4 取消部分税目
4.3 其他税制要素的协调和优化
5 消费税征税范围调整的效应分析
5.1 调节居民收入分配功能增强
5.2 消费税绿化程度提高，着力于节能环保
6 结论
致谢
参考文献
