摘 要
正式以独立税种的形式存在以来，消费税在增加财政收入、调节收入分配、引导合理消费，以及倡导健康生活和保护生态环境与资源等方面都发挥了积极的作用。在经历了几次比较大的改革之后，我国的消费税制度不断的完善和发展。随着经济结构的变化、人们消费水平的提高，消费税存在许多不相适应的方面，比如征税范围过窄、税率设计不合理、征税环节单一以及价内税征收的方式降低了税收的透明度等。近年来，为适应我国目前的产业结构，国家出台了《深化财税体制改革总体方案》，消费税改革作为财税改革的一项重要内容，倍受公众瞩目。对消费税改革进行研究是适应经济变化的需要，为政策制定提供参考，完善我国的财税体制。
本文在系统阐释消费税的定义、特点、分类与功能的基础上，简要描述消费税的演变历史和发展趋势，通过大量最新的数据，运用实证分析的方法对消费税的经济效应进行有针对性的研究，归纳总结了我国消费税存在的问题，同时借鉴国内外相关经验，与我国的消费税政策进行比较分析，最后提出改革我国消费税的设想，包括扩大征税范围、优化税率结构和调整纳税环节等。
本文正文分为五个部分：第一部分为绪论，阐述研究的背景和意义，对国内外研究资料进行搜集整理，梳理国内外研究的现状，对本文的研究内容和研究方法进行概述。第二部分为消费税的理论阐释，详细阐释消费税的定义、特点、分类及功能，并简要介绍消费税的演变历史及发展趋势。第三部分为我国消费税的成效、现状及问题，通过具体的表格和数据，详细描述了我国消费税的经济效应，系统研究我国消费税存在的问题，在征收范围、税率设计、征税环节等方面进行分类研究。
第四部分为消费税改革的国际比较与经验借鉴，通过研究美国等西方国家在消费税制度改革方面的先进经验，并且结合我国实际，归纳出对我国的启示。第五部分为改革我国消费税的设想，针对我国消费税存在的问题，提出在扩大征税范围、优化税率结构、调整纳税环节等方面的改革设想。
关键词：消费税；消费税改革；消费税问题
Abstract
Consumption tax is a tax levied on specific range of consumer goods or consumerbehavior. Since 1994, formally in the form of taxes has existed, the consumption tax in theincrease of fiscal revenue and adjusting income distribution, and guide rationalconsumption, and promote healthy living and to protect ecological environment andresources, play positive role. After several times of reform, the improvement anddevelopment of the consumption tax system in our country. With the improvement ofeconomic structure changes, people's consumption level, consumption tax are incompatiblein many aspects, such as taxation scope is too narrow, unreasonable tax rate, tax single linkand the price of the tax levied way reduces the transparency of the tax. In recent years, inorder to adapt to China's current industrial structure, the state promulgated the “overallplan to deepen the reform of taxation system”, the consumption tax reform as an importantcontent of tax reform, much public attention. Research on the consumption tax reform is toadapt to the needs of economic change, to provide reference for policy formulation,improve the tax system of our country.
Based on this definition in the systematic interpretation of the consumption tax,characteristics, classification and function, a brief description of the evolving history anddeveloping trend of the consumption tax, through a large number of the latest data, usingempirical analysis method of the economic effects of consumption tax is according to theresearch, summarized the problems for the existence of the consumption tax in our country,and referring to the domestic and foreign relevant experience, with a comparative analysisof China's consumption tax policy. Finally, put forward the reform of China's consumptiontax ideas, including expanding the scope of Taxation, optimizing the tax structure and taxadjustment links etcThis text is divided into five parts: the first part is the introduction, elaborated thebackground and significance of the study, to the domestic and foreign research data arecollected and combs the domestic and foreign research present situation, the researchcontents and research methods were reviewed in this paper. The second part is thetheoretical interpretation of the consumption tax, explain in detail the definition,characteristics, classification and function of the consumption tax, and briefly introduce theevolution history and development trend of the consumption tax. The third part for theeffectiveness of the consumption tax in our country, the status quo and the problems,through the concrete forms and data, a detailed description of the economic effects of theconsumption tax in our country, a systematic study for the existence of the consumptiontax in our country, in the levy scope, tax rate design, tax link classification research Thefourth part is the consumption tax reform of the international compared and experiencereference, through the study of the United States and other western countries in theconsumption tax system reform advanced experience, and combined with the reality of ourcountry, and sums up the enlightenment to our country. The fifth part is the idea ofreforming the consumption tax in our country, aiming at the problems existing in theconsumption tax in our country, this part puts forward the idea of expanding the scope ofTaxation, optimizing the structure of tax rate, adjusting the tax payment link and so on.
Key words: Consumption tax; Consumption tax reform; Problem of consumption tax
目 录
第 1 章 绪论
1.1 研究的背景和意义
1.1.1 研究背景
1.1.2 研究意义
1.2 国内外研究综述
1.2.1 国外研究综述
1.2.2 国内研究综述
1.2.3 总体评价
1.3 研究内容和研究方法
1.3.1 研究内容
1.3.2 研究方法
1.4 创新点及不足
第 2 章消费税的理论阐释
2.1 消费税的定义、特点及分类
2.1.1 消费税的定义
2.1.2 消费税的特点
2.1.3 消费税的分类
2.2 消费税的功能
2.2.1 调节收入分配
2.2.2 引导居民消费
2.2.3 筹集财政收入
2.2.4 节约能源资源
2.3 消费税的历史演变及发展趋势
2.3.1 消费税的历史演变
2.3.2 消费税的发展趋势
2.4 小结
第 3 章 我国消费税的成效、现状及问题
3.1 我国消费税的成效
3.1.1 对财政收入的贡献
3.1.2 对产业结构的影响
3.1.3 对生态环保的影响
3.1.4 对收入分配的影响
3.2 我国消费税的现状
3.3 我国消费税存在的问题
3.3.1 征收范围过窄
3.3.2 税率设计不合理
3.3.3 征税环节单一
3.3.4 价内税征收影响透明度
3.4 小结
第 4 章 消费税改革的国际比较与经验借鉴
4.1 国际比较
4.1.1 消费税征税范围的国际比较
4.1.2 消费税计税方式的国际比较
4.1.3 消费税收入归属和用途的国际比较
4.2 国际经验借鉴
4.2.1 征税范围方面
4.2.2 计税方式方面
4.2.3 税率设计方面
4.2.4 收入归属和用途方面
4.3 小结
第 5 章改革我国消费税的设想
5.1 扩大征税范围
5.1.1 对奢侈品和奢侈行为征税
5.1.2 对部分休闲娱乐业征税
5.1.3 对高污染、高能耗产品征税
5.2 优化税率结构
5.2.1 提高部分应税消费品税率
5.2.2 降低生活必需品消费税率
5.3 调整纳税环节
5.3.1 零售环节增加征税环节
5.3.2 价内征收改为价外征收
5.4 小结
第 6 章结论与展望
参考文献
致谢
