| 回归调节功能：消费税抵扣范围重构 |
投稿时间：2021-12-03 修订日期：2021-12-03  点此下载全文 |
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| 基金项目:国家社科后期资助项目“消费税法理构造与制度设计问题研究”（19FFXB026） |
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| 中文摘要:抵扣是实现消费税调节功能的税制工具。通过抵扣范围的界定干预应税消费品的生产，以允许抵扣鼓励有益生产，以不准抵扣抑制有害生产。但当前消费税抵扣范围界定缺乏基准，调节逻辑混乱；抵扣范围选择缺乏弹性，调节效果失准；抵扣范围设计技术落后，调节共识匮乏，抵扣很难发挥应有的功能。究其根源，在于未明晰消费税抵扣的应然机理——调节生产行为；没有凝练抵扣范围设计的基准——能够用于连续生产作为抵扣的前提条件，圈定抵扣可调节的范围，以及生产行为的影响作为是否允许抵扣的判断标准，根据生产行为对社会的影响及影响程度决定是否允许抵扣。为解决这些问题，须围绕消费税调节生产行为的主线，以范围设计基准为依据，统一调节逻辑，按照允许抵扣为原则、不准抵扣为例外的要求具体界定抵扣范围，形成逻辑自洽、范围清晰、合理有序的消费税抵扣体系，充分保障纳税人权益。 |
| 中文关键词:消费税 调节功能 应税消费品 抵扣 |
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| Return to Adjustment Function: Reconstruction of Excise Tax Deduction Scope |
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| Abstract:Deduction is a tax system tool to realize the adjustment function of excise tax. Intervene in the production of taxable consumer goods by defining the scope of deductions, namely, allowing deductions to encourage beneficial production, and no deductions to inhibit harmful production. However, the current definition of the excise tax deduction scope lacks benchmarks and the adjustment logic is confusing; the choice of deduction scope is inflexible, and the adjustment effect is inaccurate; the deduction scope design technology is backward, and the adjustment consensus is lacking. It is difficult for the deduction to perform its due function. The root cause lies in the failure to clarify the proper mechanism of the excise tax deduction—adjusting production behavior; there is no basis for refining the design of the deduction range— using in continuous production is a precondition for deduction to delineate the adjustable range of deductions, and the impact of production behavior is used as the criterion for judging whether to allow deduction, and whether deduction is allowed or not is determined according to the impact of production behavior on the society and the degree of influence. In order to solve these problems, it is necessary to focus on the main line of excise tax which is regulating the production behavior, base on the scope design basis, unify the adjustment logic, and define the deduction scope in accordance with the requirement of allowable deductions as principle and non-allowable deductions as exceptions , forming a logical self-consistent , clear, reasonable and orderly deduction system for excise tax to fully protect the rights and interests of taxpayers. |
| keywords:Excise Tax, Adjustment Function, Taxable Consumer Goods, Deduction |
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