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消费税改革应统筹推进
2017-08-08 05:31:16 中国青年网
【网言】
近日有媒体报道,我国税改下一步或将锁定消费税,消费税改革以扩大征收范围、调节税率结构和征收环节为主体内容。
消费税改革事关国计民生,不能单就“消费”论“税”,而是要从深化改革的大背景出发,站在更高的位置、用更广的视角来确定其征收范围、征收环节、收入划归等具体问题。为此,应该划定合理的征收范国,适当调整消费税税率。同时,考虑将消费税由价内税改为价外税。消费税改革还要与中央地方收入划分改革等相匹配。只有综合考量、统筹推进,才能充分发挥消费税的调节功能,构建资源节约型社会,促进环境保护,利好国计民生。
(原载于中国经济网 作者:张国栋 摘编:罗旭晨)
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