[1]李俊英,毛筱钰.绿色发展视角下消费税课税范围优化研究[J].常州大学学报(社会科学版),2024,25(06):21-32.[doi:10.3969/j.issn.2095-042X.2024.06.003]
　Li Junying,Mao Xiaoyu.Optimization of the Taxation Scope of Consumption Tax from the Perspective of Green Development[J].Journal of Changzhou University(Social Science Edition),2024,25(06):21-32.[doi:10.3969/j.issn.2095-042X.2024.06.003]
点击复制

绿色发展视角下消费税课税范围优化研究()
分享到：

常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第25卷
期数:
2024年06期
页码:
21-32
栏目:
政治·法学研究
出版日期:
2024-11-28

文章信息/Info

Title:
Optimization of the Taxation Scope of Consumption Tax from the Perspective of Green Development
作者:
李俊英; 毛筱钰
Author(s):
Li Junying; Mao Xiaoyu
关键词:
消费税;  绿色发展;  课税范围
Keywords:
consumption tax;  green development;  scope of taxation
分类号:
D922.22
DOI:
10.3969/j.issn.2095-042X.2024.06.003
文献标志码:
A
摘要:
在当前日益严峻的环境污染与资源短缺现实背景下,为了矫正环境的负外部性,我国消费税应该更好地发挥“绿色税收”的职能。从消费税税目调整历程看,我国消费税有关环境保护的税目不断增多,消费税的绿色调节效能持续增强。但基于绿色发展视角检视我国消费税课税范围,仍然存在诸多亟待解决的问题,消费税立法目的也未能体现绿色调节功能,高耗能产品课征范围狭窄,高污染产品覆盖不足,应税服务存在遗漏,且消费税同相关税种的协调有待优化。借鉴域外消费税法的绿色举措,未来我国消费税课税范围的改革应明确绿色调节功能为消费税立法目的,扩大高耗能、高污染产品的课税范围,将应税服务纳入课税范围,与其他有关环境保护的税法制度进行调适,以促进生态文明的建设与发展。
Abstract:
Against the backdrop of increasingly severe environmental pollution and resource shortages, China's consumption tax should better fulfill its role as a “green tax” to address the negative environmental externalities.Examining the evolution of consumption tax items reveals that the number of environment-related tax items in China's consumption tax has steadily increased, and its green regulatory effectiveness has been continuously enhanced.However, from the perspective of green development, several pressing issues remain: the legislative purpose of consumption tax fails to reflect its green regulatory function, the scope of taxation on high-energy-consuming products is narrow, the coverage of high-polluting products is insufficient, taxable services are overlooked, and coordination between consumption tax and related taxes needs to be optimized. Drawing on the green reform initiatives of extra-territorial consumption tax laws, future reforms of China's taxation scope of consumption tax should clarify the green regulatory function as the legislative purpose, expand the taxation scope for high-energy-consuming and high-polluting products, incorporate taxable services into the taxation scope, and adjust with other environmental protection tax laws, so as to promote the construction and advancement of ecological civilization.

参考文献/References:

[1]谷成,金哲.中国税制[M]. 2版.北京:清华大学出版社,2015:13-14.
[2]汪劲.环境法律的理念与价值追求[M].北京:法律出版社,2000:162.
[3]荣枢.生态文明的价值意蕴探析[J].湖南第一师范学院学报,2023,23(1):16-22.
[4]谢旭人.中国财政改革三十年[M].北京:中国财政经济出版社,2008:121.
[5]于佳曦,刘林林.对一次性消费品征收消费税的探讨[J].税务研究,2020(1):64-68.
[6]张德勇.多维背景下深化消费税改革的思考[J].税务研究,2022(8):28-33.
[7]罗秦.我国促消费背景下深化消费税改革之探讨:历史回顾、国际经验与现实选择[J].税务研究,2019(6):36-44.
[8]李伯涛.环境保护税的功能定位与配套措施[J].税务研究,2016(1):114-115.
[9]刘植才,刘荣.从交通和车辆“税费改革”的反思论消费税制度的完善[J].税务研究,2010(8):34-38.
[10]苏永钦.法学为体,社科为用:大陆法系国家需要的社科法学[J].中国法律评论,2021(4):83-95.
[11]赵丽萍.强化环境保护功能的消费税改革路径选择[J].税务研究,2013(7):46-50.
[12]国家税务总局税收科学研究所课题组,龚辉文,李平,等.构建绿色税收体系 促进绿色经济发展[J].国际税收,2018(1):13-17.
[13]李晶,王珊珊.试析污染品消费税的效用[J].税务研究,2015(4):59-63.
[14]王赟杰,郭敏.消费税功能测评与改革思路探究[J].财会通讯,2020(10):150-153.

备注/Memo

备注/Memo:
作者简介:李俊英,经济学博士,常州大学史良法学院教授、硕士研究生导师; 毛筱钰,常州大学史良法学院硕士研究生。
基金项目:国家社会科学基金一般项目“基本公共服务均等化进程中地方税与转移支付的协同效应研究”(20BJY229); 江苏省社会科学基金一般项目“长三角一体化发展的税收分享机制创新研究”(20EYB006)。
更新日期/Last Update: 1900-01-01