本文關(guān)鍵詞： 消費(fèi)稅改革 征稅范圍 調(diào)節(jié)功能 效應(yīng)分析　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：消費(fèi)稅是重要的流轉(zhuǎn)稅，是被寄予厚望的政策性稅種。我國在1994年開征消費(fèi)稅。此后，消費(fèi)稅在調(diào)節(jié)消費(fèi)、保障財政收入、促進(jìn)社會公平、優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)以及環(huán)境保護(hù)方面發(fā)揮了積極作用。然而，，雖經(jīng)過多輪改革，消費(fèi)稅制度還是存在不足之處，比如征稅范圍不合理，過于注重收入功能忽略經(jīng)濟(jì)調(diào)節(jié)功能，強(qiáng)調(diào)經(jīng)濟(jì)效應(yīng)忽略社會效應(yīng)等，影響了消費(fèi)稅功能的全面有效地發(fā)揮。在這些問題中，以征稅范圍的不合理最為突出。征稅范圍是稅制要素的重要部分，一個稅種的征稅范圍體現(xiàn)了該稅種的主要功能。由于消費(fèi)稅是選擇性征稅稅種，只能在相對有限的征稅范圍中達(dá)成既定的政策目標(biāo)，因此合理確定消費(fèi)稅征稅范圍就顯得特別重要。 在當(dāng)前結(jié)構(gòu)性減稅的改革框架和發(fā)展綠色經(jīng)濟(jì)的轉(zhuǎn)型導(dǎo)向下，調(diào)整消費(fèi)稅征稅范圍的呼聲愈發(fā)高漲。本文以我國消費(fèi)稅功能定位為出發(fā)點(diǎn)，通過理論分析和實(shí)證分析，結(jié)合我國消費(fèi)稅現(xiàn)狀，經(jīng)濟(jì)發(fā)展中的伴生問題，稅制體系的新發(fā)展以及國際經(jīng)驗(yàn)，證明消費(fèi)稅改革的合理性和必要性，清晰地理出消費(fèi)稅征稅范圍調(diào)整的依據(jù)。并從中發(fā)現(xiàn)問題，進(jìn)一步提出消費(fèi)稅調(diào)整的方向和路徑,為構(gòu)建一個更為合理，適應(yīng)我國經(jīng)濟(jì)社會發(fā)展，具備更突出功能的消費(fèi)稅制度提出建議。 本文主要分為四個部分：第一部分，對消費(fèi)稅的性質(zhì)、特點(diǎn)及與相關(guān)稅種的關(guān)系進(jìn)行規(guī)范性分析，力求對消費(fèi)稅有一個更準(zhǔn)確深入的認(rèn)識。在此基礎(chǔ)上對消費(fèi)稅在新時代背景下的功能定位進(jìn)行了總結(jié)和創(chuàng)新，得出我國現(xiàn)行消費(fèi)稅能夠也應(yīng)該重點(diǎn)承擔(dān)的主要功能。第二部分以消費(fèi)稅的功能定位為出發(fā)點(diǎn)，結(jié)合理論指導(dǎo),社會經(jīng)濟(jì)發(fā)展的現(xiàn)實(shí)狀況和出現(xiàn)的問題以及當(dāng)前稅制改革的總體要求，詳細(xì)論述了調(diào)整我國消費(fèi)稅征稅范圍的必要性。第三部分，以前文對功能定位及理論與現(xiàn)實(shí)要求的分析此為導(dǎo)向，借鑒國際經(jīng)驗(yàn)，遵循消費(fèi)稅征稅范圍調(diào)整的基本原則，兼顧消費(fèi)稅征稅范圍調(diào)整的影響因素，提出了調(diào)整的具體構(gòu)思，認(rèn)為消費(fèi)稅征稅范圍的調(diào)整應(yīng)該走結(jié)構(gòu)化道路。第四部分通過ELES模型檢驗(yàn)的參數(shù)分析和消費(fèi)稅綠化效應(yīng)的推論，直觀地呈現(xiàn)出消費(fèi)稅征稅范圍調(diào)整的積極效應(yīng)，論證了消費(fèi)稅征稅范圍調(diào)整方向的正確性。
[Abstract]:Consumption tax is an important turnover tax and a policy tax with high expectations. In 1994, consumption tax was levied in our country. Since then, consumption tax has been regulating consumption, protecting financial income and promoting social equity. The optimization of industrial structure and environmental protection has played a positive role. However, despite many rounds of reforms, the consumption tax system still has some shortcomings, such as unreasonable taxation scope, too much emphasis on income function and neglect of economic regulation function. It is emphasized that the economic effect neglects the social effect, which affects the comprehensive and effective exertion of the function of consumption tax. Among these problems, the unreasonable scope of taxation is the most prominent one. The scope of taxation is an important part of the tax system. The scope of a tax reflects the main function of the tax. Since the consumption tax is a selective tax, it can achieve its policy objectives only in a relatively limited range of taxes. Therefore, reasonable determination of the scope of consumption tax is particularly important. Under the reform framework of structural tax reduction and the transition direction of developing green economy, the voice of adjusting the scope of consumption tax tax is rising day by day. This paper takes the function orientation of consumption tax as the starting point, through theoretical analysis and empirical analysis. Combined with the current situation of consumption tax in China, the accompanying problems in economic development, the new development of tax system and international experience, the rationality and necessity of the reform of consumption tax are proved. It is clear that the basis of tax range adjustment of consumption tax is clear, and the problems are found, and the direction and path of the adjustment of consumption tax are further put forward, in order to construct a more reasonable one and adapt to the economic and social development of our country. A more prominent function of the consumption tax system put forward recommendations. This article is divided into four parts: the first part, the nature, characteristics and the relationship between consumption tax and related taxes are normative analysis. On the basis of this, the author summarizes and innovates the function orientation of consumption tax in the new era. The main functions that the current consumption tax of our country can and should focus on. The second part takes the function orientation of the consumption tax as the starting point and combines with the guidance of theory. The present situation and problems of social and economic development, as well as the general requirements of the current tax system reform, are discussed in detail, and the necessity of adjusting the scope of tax collection of consumption tax in China is discussed in detail. Based on the analysis of the function orientation and the theoretical and practical requirements, this paper draws lessons from the international experience, follows the basic principles of the adjustment of the scope of the consumption tax, takes into account the factors affecting the adjustment of the scope of the tax of the consumption tax, and puts forward the concrete conception of the adjustment. It is concluded that the adjustment of the scope of consumption tax should follow a structured way. 4th, through the parameter analysis of ELES model test and the inference of green effect of consumption tax, the positive effect of the adjustment of consumption tax range is shown intuitively. The correctness of adjusting the scope of consumption tax is proved.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 齊蓉;我國環(huán)境稅費(fèi)政策的環(huán)保效應(yīng)研究[D];安徽大學(xué);2015年

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