应税消费品的界定、识别与调整——基于法律、技术与政治互动的税收逻辑

黄家强

应税消费品的界定、识别与调整——基于法律、技术与政治互动的税收逻辑

引用本文：黄家强.应税消费品的界定、识别与调整——基于法律、技术与政治互动的税收逻辑[J].财经理论与实践,2019,(3):155-160

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作者	单位
黄家强	（中南财经政法大学法学院，湖北武汉430073）

中文摘要:当前，我国消费税制改革与立法一体化工作的关键问题在于应税消费品的法治选择，该过程表现为立法框定、技术识别与政治调整的互动逻辑。在立法层面，针对现有应税消费品概念的语义抽象性，有必要在分析选择课税理论、梳理历史变迁的基础上，完成应税消费品概念的法律化和内涵化；在技术层面，基于典型税案中所暴露出的问题，应从形式和实质维度强化法律规则与技术标准的衔接；在政治层面，应从税制改革与税收法定的协调性、功能明晰与税目重构的关联性、选择课税与政治决策的程序化方面着力。

中文关键词:消费税选择课税应税消费品

Definition, Identification and Adjustment of Taxable Consumer Goods——Tax Logic Based on Legal, Technical and Political Interactions

Abstract:At present, China faces the integration of consumption tax reform and legislation. The key issue lies in the rule of law choice for taxable consumer goods. The process is represented by the interaction logic of legislation, technology identification and political adjustment. At the legislative level, in view of the semantic abstraction of the existing taxable consumer goods concept, it is necessary to complete the legalization and connotation of the concept of taxable consumer goods on the basis of analyzing the choice of taxation theory and combing the historical changes; on the technical level, based on the typical. The problems exposed in the tax case propose to strengthen the connection between legal rules and technical standards from the formal and substantive dimensions. On the political level, the relationship between tax reform and tax legal coordination, functional clarity and tax item reconstruction should be selected. The procedural aspects of tax and political decision-making are focused.

keywords:consumption tax choice of taxation taxable consumer goods

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