“营改增”倒逼消费税改革

在"营改增"不断推进的大背景下,为调整央地税制关系,稳定地方税源,消费税改革的呼声日益高涨。我国现行消费税虽历经了两次调整,但其现行税制仍不能适应升级了的消费结构,其征税范围需有增有减的调整,征税环节也需从生产环节下移,为弥补"营改增"为地方政府带来的空缺,可培养消费税为地方税主力。

"Business tax" changed to "value-added tax" forced consuming tax reform

Under the background of Continuous ad- vancing “BT reforms to VAT” ,people are increasingly expected consumption tax reform,in order to adjust the relationship between Central and local tax system, and stable local revenue sources, Although the current consumption tax have been adjustment twice,it still can not meet the upgrade of consumption structure. Its tax base can increase and decrease some tax items,and its tax links also should change. To make up for Icocal government vacancy,consumption tax can be took into the local tax system.