零售税的开征与分税制的改革

    Study on Imposing Excise Tax and Reforming the Tax-sharing System
    基金：本文得到中国人民大学科学研究基金（中央高校基本科研业务费专项资金资助）项目资助.
    摘要：中国现行分税制存在地方税系不完整、转移支付资金配置效率低、强化粗放式经济增长等问题。本文认为，分税制改革的核心在于完善地方税系，为此，中国地方税的主体征税环节应从生产环节转向消费环节，这需要实行以开征零售税为核心的分税制改革。其改革方案是将商品生产环节的增值税归为中央税，在商品消费环节开征零售税并作为地方税，大幅度降低增值税税率，个人所得税作为地方税，企业所得税作为中央税，取消营业税。考虑到税制改革的复杂性，本文提出了改变增值税分享比例的替代方案。
    At present, there exist some problems in China＇s tax-sharing system, such as local tax system ineompletion, low efficiency of transfer payment allocation, reinforcing extensive economic growth model, etc. The author believes that the core of the tax-sharing system reform is to perfect the focal tax system. Therefore,the local tax should be levied in consumption link instead of production link, and the tax- sharing system reform which focuses on imposing excise tax is essential. The main points of the reform are as follows. First, make the value-added tax which is levied in production link as central tax. Second, make the excise tax which is levied in consumption link as local tax. Third, reduce the value-added tax rate substantially. Fourth, make individual income tax as local tax and make business income tax as central tax. Fifth, cancel the business tax. Considering the complexity of the tax system reform, this paper proposes the alternative solution which changes the VAT share proportion between central and local government.
    关 键 词：零售税 税制改革 地方税
    Excise Tax, Tax Reform, Local Tax
    分 类 号：F812.42
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