摘 要
我国消费税属于特种消费税，与增值税相比更加强调税收调节功能的发挥我国消费税的调节功能包括引导消费行为、纠正负外部性及调节收入分配，并且从我国消费税发展的历史过程来看，消费税的调节功能在不断强化，在当前“营改增”与消费型经济兴起的背景下，要求消费税发挥更强大的税收调节功能。税收法定原则引入我国并在法律中得到确立，但是并未在我国消费税制度中得到落实，使得我国消费税立法主体混乱、立法程序失范，并造成税目设计不合理，税率设计不科学，征税环节单一的问题，影响了我国消费税调节功能的发挥。表面来看消费税制度存在的问题是由于税收法定原则落实不到位，但是更深层次的原因是税收法定原则要求只有全国人大及其常委会才有权通过法律，对税种的设立、税率的确定和税收征管等税收基本制度进行规定，而消费税在发挥税收调节功能时是通过税种的设立与取消，税率的调节以及征管程序的调整来实现的，这无疑限制了消费税调节功能的发挥。所以要在消费税制度中落实税收法定原则，关键是需要解决如何调和消费税调节灵活性与税收法定原则稳定性之间的矛盾。首先，面对这一问题不应当将消费税调节的不确定性、易变性作为实现消费税调节功能的法律的特点，还应认识到落实税收法定原则是为了保障消费税调节的科学性、合理性，实现税收调节目的与纳税人个体利益的统一，更是为了保障消费税调节功能的实现。其次，应当明确消费税税收立法权的分配，推进人大消费税立法，完善消费税授权立法制度适度扩张税收法定原则。最后，在微观层面完善消费税税目设计，优化消费税税率，改变消费税征税环节，最终使消费税能够更好地发挥调节功能。
关键词：消费税 税收法定 功能 授权立法
Abstract
China's excise duty belongs to the special consumption tax, and itemphasizes the exertion of the tax adjustment function more than thevalue-added tax. The adjustment function of China's excise duty includesguiding consumer behaviors, correcting negative externalities, andadjusting income distribution. From the historical perspective of thedevelopment of China's excise duty, the regulation function of excise dutyis continuously strengthened. In the current context of the “Business TaxReplaced with Value-added Tax” and the rise of the consumer economy,excise duty must play a more powerful role in tax adjustment. Thestatutory principle of taxation has been introduced into China andestablished in the law. However, it has not been implemented in China'sexcise tax system yet, which not only makes China's excise tax legislativebody been confused and the legislative process anomie, but causesirrational design of tax items, unscientific tax rate design, and a singletaxation. All of these issues have affected the regulation function ofChina's excise duty. On the surface, the problem with the excise dutysystem is that the statutory principle of taxation is not in place, but thedeeper reason is that the statutory principle of taxation requires that thelaws can only be enacted by the National People’s Congress and itsStanding Committee can stipulate the establishment of taxes, thedetermination of tax rates, and tax collection and management. The regulation function of China’s excise duty is realized through theestablishment and cancellation of taxes, the adjustment of tax rates andthe adjustment of the collection procedures, which undoubtedly limits thefunction of the excise duty adjustment. Therefore, the key toimplementing the statutory principle of taxation in the excise tax systemis to resolve the conflict between how to reconcile excise tax flexibilitywith the stability of statutory principles of taxation. First of all, theuncertainty and variability of the excise duty adjustment should not betaken as the law characteristics of realizing the adjustment function. Itshould also be acquired that the implementation of the statutory principleof taxation is not only to guarantee the scientificity and rationality of theadjustment of excise duty, but to bond the purpose of adjustment functionof excise duty with the individual interests of taxpayers. Second, weshould clarify the distribution of the legislative power of the excise duty,promote the legislation of the excise duty of the People's Congress,improve the excise tax authorization legislative system, and expand thestatutory principle of taxation appropriately. Finally, at the micro level, tobetter exert adjustment function of excise tax, the design of excise dutyitems must be improved, the excise duty rate should be optimized, and thetaxation of excise duty also need to be changed.
Keywords: Excise Duty; Tax Statutory; Function; Authorized Legislation
目 录
1 绪论
1.1 研究背景与研究意义 .
1.1.1 研究背景.
1.1.2 研究意义.
1.2 国内外研究现状 .
1.2.1 国内外关于消费税的研究现状 .
1.2.2 国内外关于税收法定原则的研究现状 .
1.2.3 文献评述.
1.3 研究方法与研究内容 .
1.3.1 研究方法.
1.3.2 研究内容
2 我国消费税概述
2.1 我国消费税的概念特点及历史沿革 .
2.1.1 我国消费税的概念 .
2.1.2 我国消费税的特点 .
2.1.3 我国消费税制度的历史沿革 .
2.2 我国消费税的功能
2.2.1 我国消费税的功能定位
2.2.2 我国消费税与增值税的功能比较分析
2.2.3 我国消费税调节功能实际效果评价
3 税收法治逻辑：税收法定原则在我国的确立 .
3.1 税收法定原则
3.1.1 税收法定原则的历史渊源
3.1.2 税收法定原则的内涵
3.1.3 税收法定原则的功能
3.2 税收法定原则在我国的确立
3.2.1 税收法定原则的引入与发展
3.2.2 税收法定原则在我国法律中的确立
4 我国消费税制度存在的问题及成因.
4.1 我国消费税立法尚未达到税收法定原则的要求
4.1.1 消费税立法主体混乱
4.1.2 消费税立法程序失范
4.2 我国消费税立法中课税要素存在的问题
4.2.1 税目设计不合理
4.2.2 税率设计不科学
4.2.3 征税环节设置不合理
4.2.4 价内税降低税收调节敏感度
4.3 我国消费税制度存在问题的成因分析
4.3.1 表面原因：税收法定原则落实不到位
4.3.2 深层原因：税收调节功能的特性与税收法定原则存在冲突
5 税收法定视角下我国消费税制度的完善
5.1 宏观层面：实现税收调节功能与税收法定原则的统一
5.1.1 调整对象特定性与法的普遍性的统一
5.1.2 税收调节目的与严格规制的统一
5.1.3 公权力保障与私权利保护的统一
5.2 中观层面：落实税收法定原则的具体措施
5.2.1 严格划分我国消费税立法权限
5.2.2 推进人大消费税立法
5.2.3 完善消费税授权立法制度
5.2.4 建立消费税授权立法监督制度
5.2.5 引入民主参与机制
5.3 微观层面：完善我国消费税制度的具体建议
5.3.1 完善消费税税目设计
5.3.2 优化消费税税率
5.3.3 改变消费税征税环节
5.3.4 价内税改价外税
结语
参考文献
