本文選題：消費稅調整實證分析 + 政策建議��； 參考：《吉林財經大學》2014年碩士論文

【摘要】：消費稅是我國于1994年分稅制改革以保證財政收入、調整產業(yè)結構、引導消費方向，調節(jié)收入分配及保護生態(tài)環(huán)境等為目的，與增值稅配套設置的針對部分消費品征收的稅種。通過數(shù)次調整，消費稅制度不斷完善，但在全面深化改革的背景下，稅收要素調整的滯后及相關法律制度的缺陷嚴重阻礙了消費稅調節(jié)功能的發(fā)揮及其社會經濟效應的實現(xiàn)。 消費稅的調節(jié)功能及其社會經濟效應是稅收理論與政策研究的重要內容。本文試圖從消費稅稅收要素影響入手，結合國內外消費稅改革趨勢，從理論上分析消費稅與社會經濟的相關性，在全面把握十八屆三中全會稅改主線的前提下提出合理的政策建議。 本文共分為五個部分，主要內容為： 第一部分為引言部分。說明了本文的研究意義與方法。近年來西方與國內研究重點都集中于消費稅的生態(tài)效應，本文運用稅負歸宿理論分析方法和線性回歸方法，綜合消費稅調整的五大影響進行規(guī)范分析和實證分析，并據此提出相關政策建議，具有重要的現(xiàn)實意義。對國內外文獻進行了系統(tǒng)梳理。早期西方研究基于公平原則主張對消費或者消費支出征稅，國內學者主張開征特別消費稅以發(fā)揮消費稅的調節(jié)功能，近年西方學者積極探索功能型消費稅，而國內學者著重分析我國消費稅制度的不足及如何挖掘消費稅的調節(jié)潛力。指出了本文的創(chuàng)新之處及不足之處。 第二部分闡述了消費稅相關理論，包括廣義消費稅理論，消費支出稅理論等，我國征收的消費稅屬于廣義消費稅理論中的特別消費稅，其理論基礎是消費稅稅負歸宿及稅負轉嫁。對消費稅做了一般分析，簡要對消費稅作了界定，概述了消費稅的特點及功能。 第三部分主要從征收范圍、稅率設計、征稅環(huán)節(jié)三個稅收制度要素入手論述了消費稅政策調整的國際比較。簡要回顧了我國消費稅政策的調整過程。詳細介紹了按征收范圍劃分的消費稅類型，總結了世界各國征收范圍調整的趨勢。比較了各國的稅率設計差異并找出了共同點。對消費稅征稅環(huán)節(jié)進行了國際比較，并指出征稅環(huán)節(jié)下移至銷售終端是國際趨勢。 第四部分是全文的核心，對我國消費稅政策影響做了實證分析。選取消費稅調整后的相關數(shù)據進行分析對比，得出我國消費稅與財政收入呈正相關但消費稅對財政收入的貢獻較小的結論。以汽車產業(yè)為例，汽車消費稅調整情況，，發(fā)現(xiàn)消費稅在一定程度上促進了汽車產業(yè)技術革新，加大了對新能源汽車的投入力度。選取小排量車型的乘用車市場銷售數(shù)據，結合稅負歸宿理論分析含稅價格變化對銷量的影響，發(fā)現(xiàn)消費稅由于產制環(huán)節(jié)征收及價內計征等問題對消費需求的影響是有限的。對比不同收入群體對消費稅應稅消費品的購買量及擁有量，分析征收消費稅對不同收入群體的影響，同時分析了奢侈品消費稅在我國受限的原因。最后運用外部效應原理為消費稅保護生態(tài)環(huán)境提供理論依據，比較與生態(tài)環(huán)境緊密相關的消費品的消費稅收入，發(fā)現(xiàn)生態(tài)性消費稅收入增加至五成左右。 第五部分基于前一部分的實證分析結果提出要重視消費稅的局限性，就稅收要素、制度建設等方面針對第四部分分析中發(fā)現(xiàn)的問題提出合理的政策建議以更多地釋放消費稅的調節(jié)功能，包括將開具消費稅發(fā)票標明價格和稅額，調整消費稅的征稅環(huán)節(jié)、征收范圍、稅率等要素，建立消費稅專款專用制度，重新劃分部分消費稅稅權，提高征管水平，強化法制保障等。 本文運用規(guī)范分析與實證分析及比較分析相結合的方法、選取我國消費稅政策調整前后的數(shù)據交叉對比，試圖研究我國消費稅政策調整對社會經濟的影響，并在此基礎上上提出政策建議。本文的可取之處在于結合我國實際，更加全面地剖析我國消費稅政策調整所帶來的影響。消費稅作為間接稅，主要功能仍然是組織財政收入，其調節(jié)功能并不明顯，并且由于數(shù)據不全面，相關指標較少，本文在論證力度上略顯不足。
[Abstract]:The consumption tax is China in the 1994 tax reform to ensure financial income, adjust the industrial structure, and guide the direction of consumption, income distribution and protection of the ecological environment for the purpose of setting and value-added tax for some consumer goods tax. Through several adjustments, the consumption tax system continue to improve, but in the comprehensive deepening reform under the background, to realize the defects in the tax adjustment of factors of lag and the relevant legal system has seriously hindered the consumption tax adjustment function and social economic effect.
The consumption tax adjustment function and social economic effect is an important content of research on the theory and policy of tax. This paper attempts to start from the consumption tax factors, combined with domestic and foreign consumption tax reform trend, correlation analysis of the consumption tax and social economy in theory, in the comprehensive put forward reasonable policy suggestions under the premise of holding the main tax in the third Plenary Session of the 18th CPC Central Committee.
This article is divided into five parts, the main contents are as follows:
The first part is the introduction. Explain the research significance and methods of this paper. The ecological effect of Western and domestic research has focused on the consumption tax in recent years, the tax incidence theory analysis method and linear regression method, normative analysis and empirical analysis of the five comprehensive consumption tax adjustment, and puts forward relevant policy suggestions have important practical significance. The system combing the literature. Early Western Research Based on the principle of fairness that taxes on consumption or consumption expenditure, the domestic scholar advocates the introduction of special consumption tax adjustment function to volatile consumption tax, in recent years, western scholars actively explore the function of the consumption tax, while domestic scholars focuses on the analysis of insufficient consumption the tax system of our country and the regulation of how to tap the potential of the consumption tax. It points out the innovation and deficiencies of this paper.
The second part elaborates the consumption tax theory, including the theory of generalized consumption tax, consumption tax theory in our country, the consumption tax consumption tax belongs to the general theory of the special consumption tax, which is based on the theory of consumption tax burden and tax burden. The consumption tax has made a general analysis on consumption tax, briefly the definition, characteristics and function are summarized the consumption tax.
The third part mainly from the design of the tax rate, tax, tax links three tax system elements discusses the international comparison of the adjustment of consumption tax policy. A brief review of the process of adjustment of consumption tax policy in China was introduced in detail. According to the collection scope of consumption tax levied on the world scope adjustment type, summed up the trends are compared. The design of the tax rate differences and find common points. A tax on the consumption tax aspects of the international comparison, and points out that the taxation link moved down to the terminal sales is an international trend.
The fourth part is the core of China's consumption tax policy influence to do the empirical analysis. Through the comparison and analysis of selecting the relevant data after excise tax adjustment, that China's consumption tax revenue is positively associated with the consumption tax revenue contribution to the smaller conclusion. The automobile industry as an example, the automobile consumption tax adjustment the situation, found that the consumption tax to promote the automobile industry technological innovation to a certain extent, to increase the investment of new energy vehicles. Selection of small cars in passenger car market sales data, combined with the theoretical analysis of tax incidence tax price changes impact on sales, found that the consumption tax levied due to production and price on impact of consumer demand is limited. Comparing the different income groups of consumption tax on taxable consumer goods purchase quantity and quantity analysis, consumption tax impact on different income groups, the same When the analysis of luxury consumption tax in China is limited. Finally, provide a theoretical basis for the consumption tax to protect the ecological environment by means of external effect principle, income is closely related to the ecological environment of the consumer goods consumption tax, found that the ecological consumption tax revenue increased to about 50%.
The fifth part of the empirical analysis of the first part based on the results of the proposed limitations should pay attention to the consumption tax, tax system construction and other factors, according to the fourth part of the analysis of the problem put forward reasonable suggestions to adjust function to release more of the consumption tax, including with the consumption tax invoice price and tax adjustment the consumption tax levy, tax links, and other factors, the establishment of the consumption tax earmarking system, part of the re division of tax power consumption, improve the level of management, strengthen the legal protection.
This paper uses normative analysis and empirical analysis and comparative analysis method, selects the data of cross contrast before and after China's consumption tax policy adjustment, attempts to study the impact on social economy adjustment of consumption tax policy in our country, and on this basis put forward policy recommendations. In this paper the merits of combining the reality of our country, a more comprehensive effect analysis of China's consumption tax policy by the adjustment of consumption tax. As an indirect tax, main function is to organize financial revenue, the regulatory function is not obvious, and because the data is not comprehensive, relevant indicators of the slightly less, in the demonstration efforts.

【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

【參考文獻】

相關期刊論文 前3條

1 李徐潤;;完善綠色消費稅制的思路和建議[J];涉外稅務;2010年05期

2 蔣震;;消費稅需要“擴圍”至服務業(yè)領域[J];稅務研究;2013年07期

3 楊芷晴;;試析“營改增”背景下的消費稅改革[J];稅務研究;2013年07期

本文編號：1759409