现行消费税分析:公平与效率视角

目前,消费税是我国第四大税种,消费税收入集中度极高,14类应税商品中烟、成品油、汽车、酒等四类商品消费税收入占97％以上.消费税具有财政收入、引导消费结构、调节收入分配等多维政策目标.现行消费税设计体现了一定程度的公平性,同时对城乡居民消费的影响都不显著,而对经济增长有显著的促进作用,这说明现行消费税制度在一定程度上体现了治税的公平和效率.基于我国消费税设税目标和我国消费税现状,文章提出了相关政策建议.

Analysis of the Current Consumption Tax Based on the Perspective of Equity and Efficiency

The current consumption tax is China’s forth-largest tax and has a high concentration;the consumption tax revenue levied on the four category goods including tobacco,oil,cars and alcohol in the 14 taxable commodities accounts for 97% tax revenue.Consumption tax has the multi-dimensional policy objectives including revenue,guiding the consumption structure and income distribution.The design of current consumption tax reflects a certain degree of fairness without significant effect on consumption but with a significant positive effect on the economic growth,showing that the current consumption tax system,to a certain extent,reflects the equity and efficiency of taxation.Based on the objectives of consumption tax design and the situation of China’s consumption tax,this paper puts forward relevant policy recommendations.