本文關鍵詞：促進綠色發(fā)展的消費稅優(yōu)化研究　出處：《西南財經大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 消費稅 綠色發(fā)展 改革

【摘要】：上個世紀,世界經濟體高能耗、高污染的工業(yè)化發(fā)展給全球環(huán)境和資源帶來巨大的危害,日益嚴重的環(huán)境危機和資源緊缺使得人們把目光從單純的發(fā)展經濟轉移到人類社會、經濟、環(huán)境共同協調綠色發(fā)展。在此情況下,生態(tài)經濟、循環(huán)經濟、可持續(xù)發(fā)展與綠色發(fā)展等理論成為各國經濟與社會發(fā)展的主導性理論,追求經濟綠色發(fā)展、社會綠色發(fā)展、生態(tài)綠色發(fā)展等,成為發(fā)展的基本導向。而我國人口眾多,資源相對其他國家更為缺乏,據有關資料,2012年我國探明的煤炭、石油和天然氣儲量分別占世界總儲量的17.3%、1.56%和1.83%；能耗強度方面,我國一次能源單位GDP耗量是世界平均水平的1.9倍；污染物排放量方面,我國二氧化碳排放量早在2006年就躍居世界第一,近兩年的PM2.5更是嚴重影響了人們的生活。面對這樣的資源和環(huán)境問題,國家擬定了綠色發(fā)展的執(zhí)政理念,并將其寫入“十二五”規(guī)劃,明確了建設綠色中國的目標。而消費稅作為調節(jié)生產與消費發(fā)展的有效手段,如何在綠色發(fā)展中起到助推作用,亦成為各國稅制改革的方向�；诖�,文章以綠色發(fā)展為視角,在分析消費稅課征依據與作用機理的基礎上,從稅制角度對我國現行消費稅促進綠色發(fā)展的功效進行考察,進而借鑒國際消費稅制度構建經驗,提出我國消費稅制度變革的相關建議。 全文共五章,具體包括： 第一章為導論,綜合闡述論文選題背景和研究意義、文獻綜述、論文的主要內容、創(chuàng)新點與不足。 第二章為綠色發(fā)展與消費稅的相關理論基礎。本部分主要闡述了綠色發(fā)展理論的發(fā)展歷程與內涵,同時從外部性理論、雙重紅利理論出發(fā),指出消費稅發(fā)揮綠色效應的理論基礎,認為課征消費稅的基本依據在于外部性理論。 第三章為消費稅促進綠色發(fā)展的機理分析。依托外部性等理論基礎,消費稅應以促進綠色發(fā)展為導向。而進一步分析消費稅促進綠色發(fā)展的機理,主要是借助產業(yè)結構調整和生態(tài)環(huán)境保護兩個層面來實現的。具體到生態(tài)環(huán)境保護的引導功能,其效應的發(fā)生過程是,稅收以引起價格上漲的方式影響消費者的消費決策,收入效應的存在使得消費者降低消費量,替代效應則使消費者選擇其他非稅替代品,進而從降低消費量和調節(jié)消費結構兩個層面促進綠色發(fā)展。其次,在供需理論下,消費稅會對生產者行為起到調節(jié)作用,促使生產者改變生產決策,進而促進整個社會產業(yè)結構調整。 第四章對我國現行消費稅促進綠色發(fā)展的效果進行評析。首先從消費稅稅制演變與消費稅對生產、消費的調節(jié)力度出發(fā),詳細考察了消費稅促進綠色發(fā)展的效應。其中,從稅制演變歷程看,自1994年確立以來,尤其是經過2006年和2009年的稅制修訂,我國消費稅促進綠色發(fā)展的稅制特征日益顯著,表現如下：2006年在1994年消費稅稅目的基礎上新增了實木地板、木制一次性筷子、游艇、高爾夫球及球具、高檔手表五個稅目,調整了成品油、小汽車、酒、化妝品、摩托車、汽車輪胎六個稅目；2009年,一方面將2006年的稅制調整和2008年增加汽車稅目稅率的調整上升到法律層次,另一方面提高了成品油和卷煙的稅率。 其次為對消費稅的“綠化”程度的考察。將消費稅中有保護環(huán)境、節(jié)約資源功能的七個綠色稅目消費稅收入占消費稅總收入的比率定義為消費稅“綠化”程度指標,計算得出2009年成品油的稅率調整后,消費稅“綠化”程度指標從29.71%增大到51.74%,上升幅度高達74.15%。最后從產業(yè)方面來說,本文選擇小汽車產業(yè)為例進行實證分析,其原因為小汽車征稅方式為按排量分級征稅,各級別小汽車稅率的相對變化將引起小汽車產業(yè)內部各級別車型生產規(guī)模的相對調整。首先建立數理模型,選取2006年3月至2013年6月的微型(排量"f1L)、小型(1～1.6L)、中級(1.6～2.5L)、高級(2.5～4.0L)和豪華(排量4.0L)小汽車的月度產量及相應時間段對應級別小汽車的價格指數作為原始數據進行回歸分析,得出小汽車產量和消費稅稅率的聯動關系,再用2006年及2008年兩次改革前后的數據對模型進行擬合,發(fā)現小汽車消費稅的兩次改革均對優(yōu)化小汽車產業(yè)結構和矯正小汽車過度消費所產生的負外部性方面有顯著作用�，F實統計資料同樣表明,2008年大幅調高豪華型小汽車稅率之后,豪華型小汽車的年產量從2008年的445輛降低至2009年的66輛、2010年的98輛,與模型分析得出的結論一致。 但是,與國際消費稅“綠化”程度相比,我國消費稅在促進綠色發(fā)展上還存在很大不足。表現如下：無鉛和含鉛汽油的稅率差距不大,不利于引導消費者消費“清潔”的無鉛汽油；而且,成品油稅率遠遠低于西方國家,歐盟無鉛汽油的平均稅率是4.48元/升,但我國的僅為1元/升,這勢必給我國消費稅的“綠化”作用造成負面影響。另外,目前我國消費稅中的“綠色稅目”只有10個,雖然較1994年有所增加,但是許多國際上通行的稅目沒有包括在內,如煤炭、天然氣、電池以及固體廢棄物、二氧化硫等。 經過前文的分析研究,第五章提出消費稅稅制優(yōu)化的建議。對我國消費稅稅制考察、綠色程度分析以及與西方國家比較后發(fā)現,我國現行消費稅與綠色發(fā)展存在不協調之處：(1)稅制原則與綠色發(fā)展脫節(jié)；(2)征稅范圍偏小,尤其是綠色稅目偏少；(3)稅率設置偏離經濟發(fā)展情況；(4)價內稅方式影響消費稅調節(jié)、引導功能的發(fā)揮；(5)征稅環(huán)節(jié)設置不完全合理；(6)征管水平有待提高等。針對這些問題,立足于我國經濟社會發(fā)展現狀,同時借鑒國際上消費稅稅制設計方案,我國新一輪消費稅制度優(yōu)化的建議是：重新科學的對消費稅進行定位、擴大消費稅課稅范圍、合理調節(jié)消費稅稅負、科學設置征稅環(huán)節(jié)、完善征收管理來提升消費稅的“綠化”程度。具體如下： (1)鑒于環(huán)境污染問題和資源短缺問題日益成為我國經濟增長的桎梏,而現行多數國家對消費稅的定位,已經逐步由“增加財政收入為主”過渡到“引導消費和調節(jié)產業(yè)結構為主”再到“節(jié)約資源、保護環(huán)境為主”上,新時期消費稅改革應以促進產業(yè)結構優(yōu)化、節(jié)能減排、推動綠色發(fā)展為定位。 (2)根據經濟承受能力逐步推進消費稅的擴圍,尤其需要增加“綠色稅目”的覆蓋面。我國目前實行的是有限型消費稅,考慮到我國經濟發(fā)展狀況以及稅收征收情況,我國的消費稅稅目應向國際靠攏,實行征收項目在20-30之間的中間型消費稅較為符合我國當前的經濟發(fā)展狀況,如根據經濟的承受能力逐步增加飛機、貨車、商用客車、船、廢舊電池、一次性包裝物、含磷洗衣粉、塑料袋、農藥、化肥、煤炭、高檔實木家具、二氧化硫、水污染、固體廢棄物等稅目,同時增加私人飛機、桑拿、高檔餐飲、夜總會、賽馬、商務會所等稅目,以促進社會公平。 (3)優(yōu)化消費稅稅率設計,科學的建立稅率隨經濟發(fā)展而增長的機制。制定稅率要注意與經濟發(fā)展相適應。當前,重點應提高啤酒、黃酒、游艇、木制一次性筷子、成品油的稅率,應降低化妝品、摩托車等稅目的稅率,這些需要調整稅率的稅目應與新設置稅目一道,經過嚴密的考察后,制定適宜的稅率。 (4)適時將消費稅從“價內稅”調整為“價外稅”。價內稅的設計初衷是讓征納矛盾在稅負的“隱形”中得到緩和,在稅負不明的情況下,價內稅的確在一定程度上提高了稅收遵從度。然而,在消費者納稅意識有一定增強的今天,更重要的是設法使消費稅充分發(fā)揮其調節(jié)作用,價內稅的征收方式大大減輕了消費者的“稅負感”,無疑使得消費稅引導經濟綠色發(fā)展的功能被削弱。 (5)加強在生產環(huán)節(jié)征稅的消費品的稅收征管。除金銀、鉆石制品在零售環(huán)節(jié)征稅和卷煙在批發(fā)環(huán)節(jié)加征5%的從價稅以外,我國消費稅均在生產環(huán)節(jié)征收。這樣做的好處是大大降低了征管成本,也便于稅款及時入庫,但是這樣做的缺點也很明顯,就是造成了納稅人遍尋方法以規(guī)避稅款,既弱化了消費稅的調節(jié)功能,又造成了稅收收入流失。 任何一個稅種的改革都不是孤立進行的,因此,在消費稅改革上,應注意堅持協調推進,在改革中要遵循以下原則：(1)與綠色發(fā)展稅收體系的整體布局相協調；(2)與國際普遍實行的環(huán)境保護稅制體系相接軌。從長遠看,我國消費稅制的發(fā)展方向是由產品消費稅、行為消費稅、特定目的消費稅和使用費性質消費稅構成的混合消費稅制,因而在下—步消費稅深化改革時,應從整體布局上把握。
[Abstract]:The last century, the world economy, high energy consumption, high pollution, industrial development has brought great harm to the global environment and resources, the increasingly serious environmental crisis and resource shortage makes people put their attention from the purely economic development to the human society, economy, coordinated green development environment. In this case, ecological economy, circular economy, sustainable development and green development theory becomes the leading theory of national economic and social development, the pursuit of economic development and social development of green, green, green ecological development, become the basic orientation of development. And China has a large population, relative to other countries for lack of resources, according to relevant data, in 2012 China's coal reserves. Oil and natural gas reserves were the world's total reserves of 17.3%, 1.56% and 1.83%; the intensity of energy consumption, China's primary energy consumption per unit of GDP is 1.9 times the world average level; In terms of pollutant emissions, carbon dioxide emissions in China in 2006 ranked first in the world, nearly two years of PM2.5 is more serious impact on people's lives. Facing the problems of resources and the environment that developed countries the ruling idea of green development, and writes the "12th Five-Year" plan, clear the construction of green China target. While the consumption tax as an effective means to regulate the development of production and consumption, how to play a role in green development, also becomes the direction of tax reform. Based on this, this article take the green development perspective, based on the analysis of the consumption tax levied on the basis and mechanism of action, to examine the current consumption tax in China to promote green development effect from the tax point of view, and learn the experience to build the consumption tax system of international, and puts forward some suggestions in the consumption tax system of our country reform.
The full text consists of five chapters, which include:
The first chapter is the introduction, which comprehensively expounds the background and significance of the thesis, the literature review, the main content of the paper, the innovation and the deficiency.
The second chapter is the related theoretical basis of green development and consumption tax. This part mainly expounds the connotation and development of green development theory, and from the externality theory of double dividend theory, points out the theoretical foundation of the green consumption tax play effect, that the consumption tax is levied on the basis of the basic theory of externality.
The third chapter is the analysis of the mechanism of the consumption tax to promote green development. Based on the externality theory, the consumption tax should be to promote green development oriented mechanism. And further analysis of the consumption tax to promote green development, mainly through the adjustment of industrial structure and ecological environment protection in two aspects to achieve. Specific to the protection of the ecological environment to guide the function, process the effect is caused by the rising price of tax to influence consumer decision-making, there is the income effect allows consumers to reduce consumption, the substitution effect to enable consumers to choose other non tax alternatives, and then from the two aspects of reducing consumption and consumption structure adjustment to promote green development. Secondly, the supply and demand in theory, the consumption tax to the regulatory role of producer behavior, encouraging producers to change production decisions, and promote the whole society to adjust the industrial structure.
The fourth chapter analyses the current consumption tax in our country to promote green development effect. Firstly, from the evolution of tax system of consumption tax and consumption tax on production, adjustment of consumption, the effect is studied with the consumption tax to promote green development. Among them, the tax system evolution process, established in 1994, especially after 2006 and 2009 the revised tax system, the tax system of consumption tax in our country to promote green development is increasingly significant, as follows: 2006 new wood floor in 1994 based on the consumption tax items, wooden disposable chopsticks, yachts, golf ball and ball, five items of luxury watches, adjustment of the refined oil, wine, cosmetics, car and motorcycle the car tires, six items; in 2009, on the one hand the 2006 tax adjustment and auto adjustment in 2008 increased tax rates rise to the legal level, on the other hand to improve the oil and roll The tax rate of smoke.
Followed by the consumption tax "green" investigation of the degree of consumption tax. Will protect the environment, conserve resources function of the seven green tax consumption tax revenue accounted for the total revenue for the definition of the consumption tax consumption tax "green" index, calculated from 2009 refined oil tax rate adjustment, "green consumption tax the degree of index increases from 29.71% to 51.74%, rising up to 74.15%. from the industrial aspect, this paper choose the car industry as an example, the reason for the car tax for tax according to the displacement classification, relative changes in all levels of car tax will cause the relative adjustment car within the industry at all levels of the models of production scale first. The mathematical model was established from March 2006 to June 2013 (micro displacement f1L), small (1 ~ 1.6L), intermediate (1.6 ~ 2.5L), high (2.5 ~ 4.0L) and luxury (displacement 4.0L) small steam The monthly output of cars and the corresponding period of time corresponding to the level of the car price index as the original data of the regression analysis, the linkage between the car production and consumption tax, fitting the model by 2006 and 2008 two times before and after the reform of the data, there is significant effect of negative externalities two car consumption tax reform on the optimization of the industrial structure and the correction of the car car excessive consumption generated by the same statistics. The reality shows that after 2008 sharply raised the luxury car tax, luxury car annual output from 2008 445 down to 66 in 2009, 98 in 2010, the conclusion is consistent with the model analysis.
However, compared with the international "green" consumption tax, consumption tax in our country there are still a lot of deficiencies in the promotion of green development. As follows: the gap between tax rates and little lead-free gasoline, unleaded gasoline consumption is not conducive to guide consumers to "clean"; moreover, the refined oil tax rate is far lower than western countries, the average tax burden for free gasoline is 4.48 yuan / liter, but China is only 1 yuan / liter, which is bound to China's consumption tax "green" caused by negative effects. In addition, the current consumption tax in China's "green tax" is only 10, while increased in 1994, but many international items not included, such as coal, natural gas, and solid waste batteries, such as sulfur dioxide.
Through the above research and analysis, put forward the suggestion of optimizing the consumption tax system. The fifth chapter study on the consumption tax system in China, the green degree of analysis and found that compared with western countries, China's current consumption tax and green development inconsistent: (1) the tax principle out of touch with the green development; (2) the scope of Tax Offset small, especially the green tax less; (3) the tax rate setting off economic development; (4) tax affect the consumption price of the tax regulation, guide function; (5) setting unreasonable taxation link; (6) the level of management has to be provided higher. To solve these problems, based on the current situation China's economic and social development, and use the tax system design scheme for international consumption, a new round of China's consumption tax system optimization suggestion is: scientific re positioning of the consumption tax, broadening the scope of consumption tax, reasonable adjustment of consumption tax burden, science Set the tax link, improve the collection and management to improve the "greening" of the consumption tax.
(1) in view of the problem of environmental pollution and resource shortage problem has become China's economic growth and the shackles of the positioning of the current consumption tax in most countries, has gradually from the "increase financial income" to "guide and regulate the industrial structure mainly to conserve resources, protect the environment", the new period the consumption tax reform should be to promote the optimization of industrial structure, energy saving and emission reduction, promote green development orientation.
(2) according to promote the consumption tax affordability gradually spread around, especially the need to increase the "green tax" coverage. China is currently implementing a limited consumption tax, taking into account the situation of China's economic development and tax collection, China's consumption tax items should be closer to international, levy project in 20-30 between the intermediate consumption tax is more in line with China's current economic development situation, such as according to the economic capacity to gradually increase the aircraft, trucks, commercial vehicles, ships, waste batteries, disposable packaging, phosphorus washing powder, plastic bags, pesticide, fertilizer, coal, high-grade solid wood furniture, sulfur dioxide, water pollution, solid waste other items, while increasing private aircraft, sauna, high-end restaurants, nightclubs, horse racing, business clubs and other items, in order to promote social justice.
(3) the optimization of the consumption tax rate design, establish scientific mechanism of tax increases with economic development. Setting tax rates must pay attention to and adapt to economic development. At present, the focus should be to improve beer, Yellow Wine, yacht, wooden disposable chopsticks, refined oil tax rate should be reduced, cosmetics, motorcycle tax rates, the need to adjust the tax rate should be set up tax items and the new one, after a rigorous investigation, the appropriate tax rate.
(4) timely consumption tax from the price of the tax "to" money ". The original design is to make the price of the tax levy contradictions in the tax burden of the" invisible ", in the tax burden of unknown circumstances, the price tax indeed to some extent to improve the degree of tax compliance. However, in the fire fee tax consciousness has certain enhancement today, more important is to make the consumption tax to fully play its regulatory role, price of the tax collection methods greatly reduce the consumer's" tax ", it makes the consumption tax guide economic development of Green function is weakened.
(5) to strengthen tax collection and tax in the production of consumer goods. In addition to gold and silver, diamond products tax in retail and cigarette wholesale tax in 5% ad valorem tax, consumption tax in our country are in the process of production and collection. The benefits of doing so is to greatly reduce the cost of collection, but also facilitate the timely tax warehousing. But obviously this drawback is caused by taxpayers to evade tax searching method, which weakens the regulatory function of the consumption tax, but also caused the loss of tax revenue.
The reform of any taxes are not isolated, therefore, in the consumption tax reform, should pay attention to coordination to promote, in the reform should follow the following principles: (1) the overall layout and development of green tax system coordination; (2) with the widespread implementation of environmental protection tax system combined. In the long run, the development direction of China's consumption tax is a consumption tax behavior, consumption tax, consumption tax and fees for the use of specific properties of the consumption tax consisting of consumption tax, so in the next step of the consumption tax reform, we should grasp the overall layout.

【學位授予單位】：西南財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F126.1;F205

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