消费税向地方税转型的改革研究

2019年9月26日国务院印发的《实施更大规模减税降费后调整中央与地方收入划分改革推进方案》明确了消费税的改革方案为"后移消费税征收环节并稳步下划地方"。本文以该方案为基础,讨论了消费税改革的理论争议与改革导向;利用《中国税务年鉴》《中国贸易外经统计年鉴》等相关数据测算分析了不同征收环节下消费税收入的地区分布,发现消费税后移征收环节及下划地方后会产生新的消费税收入分配不均衡问题;测算分析了"定基数、调增量"改革对地方财政收入的短期影响,发现短期内部分地区会出现"保基数"问题。基于此,本文提出了以完善央地间财政关系、健全地方税体系为导向的消费税转型改革建议。

Reform of Transformation of Consumption Tax from a Central tax to a Local Tax

The Plan for Promotion of the Reform of Adjusting Distribution of Revenue between Central and Local Governments after Implementing Larger Tax Cuts and Fee Reductions(Issued by the State Council,Sep.26,2019)stipulates that the consumption tax should be reformed through backward shift of consumption tax collection links and handing over the consumption tax revenue steadily to local governments.Based on the Plan,this paper discusses the theoretical controversies and orientation of the reform of consumption tax.The paper estimates the regional distribution of consumption tax revenue under different collection links using the data from China Tax Yearbook and China Trade&External Economic Statistical Yearbook and argues that backward shift of consumption tax collection links and handing over the consumption tax revenue to local governments will cause new distribution imbalance of consumption tax revenue among local governments.In addition,the paper measures the short-term effects of the reform of Locking Basic Revenue and Adjusting Incremental Revenue on local fiscal revenues and finds that some provinces would have to ensure their basic revenues in the short term.Finally,the paper suggests that transformation of consumption tax should be implemented to improve the fiscal relations between central and local governments and the local tax system.