居民日用品价格税收调控机制研究
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摘要
日用品是满足居民生活需要的物质保障,通过税收调控其价格不仅契合以人为本、社会本位、实质正义的法治理念,提升居民福利水平,更可促进经济发展。现行税制下的增值税、消费税和企业所得税与居民日用品价格联系较为密切,我国增值税制存在纳税主体不合理、税率偏高的问题,消费税制存在征税范围不当、税率设置不合理的问题,企业所得税制存在税率偏高、优惠力度不足的问题。因此,我国在参考域外经验,普遍降低增值税、消费税和企业所得税负的前提下,应当优化增值税的纳税主体制度,将部分日用品移出消费税征税范围,增大生产经营居民日用品企业的所得税优惠力度。
Daily necessities are material insurance to satisfy residential living demand, the price controlling by taxation accords to the idea of law of people oriented, social standard and substantive justice, improves residential welfare level and further promotes economic development. The value-added tax, consumption tax and enterprise income tax under current tax system have close relationship with the price of residential daily necessities, while the value-added tax system of China suffered from unreasonable taxpayer, excessively higher tax rate,inappropriate taxation scale of consumption tax and unreasonable setting up of tax rate, and the enterprise income tax had problems of higher tax rate and insufficient discount. Thus, on the premise of China referencing the foreign experience, generally reducing value-added tax, consumption tax and enterprise income tax, we should optimize the taxpayer system of value-added tax, remove part of daily necessities from taxation scale of consumption, and increase the discount of income tax of enterprises manufacturing and operating residential daily necessities.
Daily necessities are material insurance to satisfy residential living demand, the price controlling by taxation accords to the idea of law of people oriented, social standard and substantive justice, improves residential welfare level and further promotes economic development. The value-added tax, consumption tax and enterprise income tax under current tax system have close relationship with the price of residential daily necessities, while the value-added tax system of China suffered from unreasonable taxpayer, excessively higher tax rate,inappropriate taxation scale of consumption tax and unreasonable setting up of tax rate, and the enterprise income tax had problems of higher tax rate and insufficient discount. Thus, on the premise of China referencing the foreign experience, generally reducing value-added tax, consumption tax and enterprise income tax, we should optimize the taxpayer system of value-added tax, remove part of daily necessities from taxation scale of consumption, and increase the discount of income tax of enterprises manufacturing and operating residential daily necessities.
引文
[1]朱为群,陆施予.我国奢侈品消费税改革探讨[J].税务研究,2018(7):28-34.
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[2]何杨,王文静.增值税税率结构的国际比较与优化[J].税务研究,2016(3):90-94.
[3]卢阳,马之超.建立增值税起征点的动态调整机制[J].税务研究,2016(2):72-75.
[4]肖玮.力促消费升级日用品降税扩围[N].北京商报,2015-12-10(002).
[5]赖勤学,陈琳英.新经济背景下消费税征税范围的优化[J].税收经济研究,2013(4):9-14.