China's Consumption Tax Transformation Under the Goal of Common Prosperity:Functional Positioning and Reform Paths
As the basis of national governance,China's fiscal and taxation system faces the urgent need of transforming to modern fiscal and taxation system under the goal of common prosperity.The current consumption tax system has lagged behind the upgrading of residents'consumption structure,not only failed to play its unique function of consumption regulation,but also difficult to cooperate with value-added tax to realize the functional coordination of turnover tax in revenue raising and regulation,and this is in urgent need of transformation.This paper starts with the analysis of consumption tax function orientation under the goal of common prosperity,and points out the bottleneck of reform.Based on the experience of typical countries in the scope of taxation and the evolution of domestic consumption structure,it is proposed that consumption tax should start with high-end luxury services and addictive entertainment services,establish a complete tax scope of"goods+services",introduce progressive tax rates for some tax items,step by step pilot,and scientifically set income division plans to implement reforms.Thus,it gives full play to the function of consumption tax revenue adjustment and provides institutional guarantee for promoting common prosperity.
万方数据
维普
