文档介绍：消费课税的经济分析
吴战勇
(南阳理工学院 473000 河南南阳)
摘要:西方国家首倡税制简化,力推一税制,税制由此可望统一于消费税,大量研究结果表明消费税可称得上最优税种,能兼顾公平和效率,并能为政府财政提供充足的税收收入。因此,本文力求通过对消费税的经济学分析,来为人们展示消费税的比较优势。
关键词:消费税;税收思想;课税原则;税负转嫁;比较优势
Economic analysis of the consumption tax
Wu Zhan Yong
(Nanyang institute of technology 473000)
Abstract: Simplifying the tax system was initiated by Western countries, through advocating the implementation of the consumption tax, tax system is expected to achieve reunification. A considerable amount of research shows that the consumption tax could be called optimal taxes which give consideration to fairness and efficiency, and provide adequate finance for the Government of tax revenue. Therefore, this paper tries to analyze the consumption tax from economic perspective, so that it could help people understand parative advantage of the consumption tax.
Keywords: consumption tax; tax idea; principle of taxation; shift of tax burden; comparative advantage
一、消费定义及范围界定
从广义上讲,消费可以理解为人类对可用资源的耗用,它不仅意味着人们对有形物品等物质资源的使用或耗用,也意味着人们对劳动资源的使用,甚至还意味着对时间资源的耗费,但是,经济学对消费所下的定义专指直接满足人们当前需要的资源耗费。这样,消费税自然是以一定时期消费行为或消费品为课税对象的税收。
对消费课税的工具有好几种,大体上可以分为两大类:一类是直接消费税,即直接由商品或劳务的消费者或者使用者缴纳的,针对个人消费支出征收的税。另一类是间接消费税,也称间接税,流转税,销售税,它是指以消费品的交易数额或数量为计税依据,由消费品或劳务的销售者或提供者作为纳税人缴纳的税收。
其中,间接消费税按征税范围的差别,可分为选择性消费品税和一般消费品税,选择性消费品税是指对少数部分消费品课征的消费税,课税对象是有选择和有限制的,而且通常实行差别税率,如烟草税、酒税、茶税、盐税等。一般消费品税是指对普遍的或一般的消费品课征的消费税,它往往在征税范围上包罗万象,在税率上是统一的。从征税