“营改增”背景下构建地方主体税种之消费税改革.docVIP

“营改增”背景下构建地方主体税种之消费税改革-营改增论文 “营改增”背景下构建地方主体税种之消费税改革 摘要：随着“营改增”改革范围的逐步扩大，地方税收入规模小、增长乏力，赤子财政和土地财政的问题就更加凸显。基于我国目前整个税收体系以流转税为主，本文就目前我国的消费税存在的问题，就此提出改革建议，并就改革后的消费税构建作为地方主体税种进行探析。 　　关键词：消费税；改革；地方主体税种 　　Abstract：With the reform program to replace the business tax with a value-added tax gradually expanded nationwide，those problems that the scope of local tax revenues are becoming smaller and grows weakly，fiscal deficit and land finance is unsustainable，are more prominent.Based on our current entire tax system which is turnover tax，this paper discusses the problems of China’s consumption tax and give