本文關(guān)鍵詞：促進(jìn)綠色發(fā)展的消費(fèi)稅優(yōu)化研究　出處：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：上個(gè)世紀(jì),世界經(jīng)濟(jì)體高能耗、高污染的工業(yè)化發(fā)展給全球環(huán)境和資源帶來(lái)巨大的危害,日益嚴(yán)重的環(huán)境危機(jī)和資源緊缺使得人們把目光從單純的發(fā)展經(jīng)濟(jì)轉(zhuǎn)移到人類社會(huì)、經(jīng)濟(jì)、環(huán)境共同協(xié)調(diào)綠色發(fā)展。在此情況下,生態(tài)經(jīng)濟(jì)、循環(huán)經(jīng)濟(jì)、可持續(xù)發(fā)展與綠色發(fā)展等理論成為各國(guó)經(jīng)濟(jì)與社會(huì)發(fā)展的主導(dǎo)性理論,追求經(jīng)濟(jì)綠色發(fā)展、社會(huì)綠色發(fā)展、生態(tài)綠色發(fā)展等,成為發(fā)展的基本導(dǎo)向。而我國(guó)人口眾多,資源相對(duì)其他國(guó)家更為缺乏,據(jù)有關(guān)資料,2012年我國(guó)探明的煤炭、石油和天然氣儲(chǔ)量分別占世界總儲(chǔ)量的17.3%、1.56%和1.83%；能耗強(qiáng)度方面,我國(guó)一次能源單位GDP耗量是世界平均水平的1.9倍；污染物排放量方面,我國(guó)二氧化碳排放量早在2006年就躍居世界第一,近兩年的PM2.5更是嚴(yán)重影響了人們的生活。面對(duì)這樣的資源和環(huán)境問(wèn)題,國(guó)家擬定了綠色發(fā)展的執(zhí)政理念,并將其寫(xiě)入“十二五”規(guī)劃,明確了建設(shè)綠色中國(guó)的目標(biāo)。而消費(fèi)稅作為調(diào)節(jié)生產(chǎn)與消費(fèi)發(fā)展的有效手段,如何在綠色發(fā)展中起到助推作用,亦成為各國(guó)稅制改革的方向�；诖�,文章以綠色發(fā)展為視角,在分析消費(fèi)稅課征依據(jù)與作用機(jī)理的基礎(chǔ)上,從稅制角度對(duì)我國(guó)現(xiàn)行消費(fèi)稅促進(jìn)綠色發(fā)展的功效進(jìn)行考察,進(jìn)而借鑒國(guó)際消費(fèi)稅制度構(gòu)建經(jīng)驗(yàn),提出我國(guó)消費(fèi)稅制度變革的相關(guān)建議。 全文共五章,具體包括： 第一章為導(dǎo)論,綜合闡述論文選題背景和研究意義、文獻(xiàn)綜述、論文的主要內(nèi)容、創(chuàng)新點(diǎn)與不足。 第二章為綠色發(fā)展與消費(fèi)稅的相關(guān)理論基礎(chǔ)。本部分主要闡述了綠色發(fā)展理論的發(fā)展歷程與內(nèi)涵,同時(shí)從外部性理論、雙重紅利理論出發(fā),指出消費(fèi)稅發(fā)揮綠色效應(yīng)的理論基礎(chǔ),認(rèn)為課征消費(fèi)稅的基本依據(jù)在于外部性理論。 第三章為消費(fèi)稅促進(jìn)綠色發(fā)展的機(jī)理分析。依托外部性等理論基礎(chǔ),消費(fèi)稅應(yīng)以促進(jìn)綠色發(fā)展為導(dǎo)向。而進(jìn)一步分析消費(fèi)稅促進(jìn)綠色發(fā)展的機(jī)理,主要是借助產(chǎn)業(yè)結(jié)構(gòu)調(diào)整和生態(tài)環(huán)境保護(hù)兩個(gè)層面來(lái)實(shí)現(xiàn)的。具體到生態(tài)環(huán)境保護(hù)的引導(dǎo)功能,其效應(yīng)的發(fā)生過(guò)程是,稅收以引起價(jià)格上漲的方式影響消費(fèi)者的消費(fèi)決策,收入效應(yīng)的存在使得消費(fèi)者降低消費(fèi)量,替代效應(yīng)則使消費(fèi)者選擇其他非稅替代品,進(jìn)而從降低消費(fèi)量和調(diào)節(jié)消費(fèi)結(jié)構(gòu)兩個(gè)層面促進(jìn)綠色發(fā)展。其次,在供需理論下,消費(fèi)稅會(huì)對(duì)生產(chǎn)者行為起到調(diào)節(jié)作用,促使生產(chǎn)者改變生產(chǎn)決策,進(jìn)而促進(jìn)整個(gè)社會(huì)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整。 第四章對(duì)我國(guó)現(xiàn)行消費(fèi)稅促進(jìn)綠色發(fā)展的效果進(jìn)行評(píng)析。首先從消費(fèi)稅稅制演變與消費(fèi)稅對(duì)生產(chǎn)、消費(fèi)的調(diào)節(jié)力度出發(fā),詳細(xì)考察了消費(fèi)稅促進(jìn)綠色發(fā)展的效應(yīng)。其中,從稅制演變歷程看,自1994年確立以來(lái),尤其是經(jīng)過(guò)2006年和2009年的稅制修訂,我國(guó)消費(fèi)稅促進(jìn)綠色發(fā)展的稅制特征日益顯著,表現(xiàn)如下：2006年在1994年消費(fèi)稅稅目的基礎(chǔ)上新增了實(shí)木地板、木制一次性筷子、游艇、高爾夫球及球具、高檔手表五個(gè)稅目,調(diào)整了成品油、小汽車、酒、化妝品、摩托車、汽車輪胎六個(gè)稅目；2009年,一方面將2006年的稅制調(diào)整和2008年增加汽車稅目稅率的調(diào)整上升到法律層次,另一方面提高了成品油和卷煙的稅率。 其次為對(duì)消費(fèi)稅的“綠化”程度的考察。將消費(fèi)稅中有保護(hù)環(huán)境、節(jié)約資源功能的七個(gè)綠色稅目消費(fèi)稅收入占消費(fèi)稅總收入的比率定義為消費(fèi)稅“綠化”程度指標(biāo),計(jì)算得出2009年成品油的稅率調(diào)整后,消費(fèi)稅“綠化”程度指標(biāo)從29.71%增大到51.74%,上升幅度高達(dá)74.15%。最后從產(chǎn)業(yè)方面來(lái)說(shuō),本文選擇小汽車產(chǎn)業(yè)為例進(jìn)行實(shí)證分析,其原因?yàn)樾∑囌鞫惙绞綖榘磁帕糠旨?jí)征稅,各級(jí)別小汽車稅率的相對(duì)變化將引起小汽車產(chǎn)業(yè)內(nèi)部各級(jí)別車型生產(chǎn)規(guī)模的相對(duì)調(diào)整。首先建立數(shù)理模型,選取2006年3月至2013年6月的微型(排量"f1L)、小型(1～1.6L)、中級(jí)(1.6～2.5L)、高級(jí)(2.5～4.0L)和豪華(排量4.0L)小汽車的月度產(chǎn)量及相應(yīng)時(shí)間段對(duì)應(yīng)級(jí)別小汽車的價(jià)格指數(shù)作為原始數(shù)據(jù)進(jìn)行回歸分析,得出小汽車產(chǎn)量和消費(fèi)稅稅率的聯(lián)動(dòng)關(guān)系,再用2006年及2008年兩次改革前后的數(shù)據(jù)對(duì)模型進(jìn)行擬合,發(fā)現(xiàn)小汽車消費(fèi)稅的兩次改革均對(duì)優(yōu)化小汽車產(chǎn)業(yè)結(jié)構(gòu)和矯正小汽車過(guò)度消費(fèi)所產(chǎn)生的負(fù)外部性方面有顯著作用�，F(xiàn)實(shí)統(tǒng)計(jì)資料同樣表明,2008年大幅調(diào)高豪華型小汽車稅率之后,豪華型小汽車的年產(chǎn)量從2008年的445輛降低至2009年的66輛、2010年的98輛,與模型分析得出的結(jié)論一致。 但是,與國(guó)際消費(fèi)稅“綠化”程度相比,我國(guó)消費(fèi)稅在促進(jìn)綠色發(fā)展上還存在很大不足。表現(xiàn)如下：無(wú)鉛和含鉛汽油的稅率差距不大,不利于引導(dǎo)消費(fèi)者消費(fèi)“清潔”的無(wú)鉛汽油；而且,成品油稅率遠(yuǎn)遠(yuǎn)低于西方國(guó)家,歐盟無(wú)鉛汽油的平均稅率是4.48元/升,但我國(guó)的僅為1元/升,這勢(shì)必給我國(guó)消費(fèi)稅的“綠化”作用造成負(fù)面影響。另外,目前我國(guó)消費(fèi)稅中的“綠色稅目”只有10個(gè),雖然較1994年有所增加,但是許多國(guó)際上通行的稅目沒(méi)有包括在內(nèi),如煤炭、天然氣、電池以及固體廢棄物、二氧化硫等。 經(jīng)過(guò)前文的分析研究,第五章提出消費(fèi)稅稅制優(yōu)化的建議。對(duì)我國(guó)消費(fèi)稅稅制考察、綠色程度分析以及與西方國(guó)家比較后發(fā)現(xiàn),我國(guó)現(xiàn)行消費(fèi)稅與綠色發(fā)展存在不協(xié)調(diào)之處：(1)稅制原則與綠色發(fā)展脫節(jié)；(2)征稅范圍偏小,尤其是綠色稅目偏少；(3)稅率設(shè)置偏離經(jīng)濟(jì)發(fā)展情況；(4)價(jià)內(nèi)稅方式影響消費(fèi)稅調(diào)節(jié)、引導(dǎo)功能的發(fā)揮；(5)征稅環(huán)節(jié)設(shè)置不完全合理；(6)征管水平有待提高等。針對(duì)這些問(wèn)題,立足于我國(guó)經(jīng)濟(jì)社會(huì)發(fā)展現(xiàn)狀,同時(shí)借鑒國(guó)際上消費(fèi)稅稅制設(shè)計(jì)方案,我國(guó)新一輪消費(fèi)稅制度優(yōu)化的建議是：重新科學(xué)的對(duì)消費(fèi)稅進(jìn)行定位、擴(kuò)大消費(fèi)稅課稅范圍、合理調(diào)節(jié)消費(fèi)稅稅負(fù)、科學(xué)設(shè)置征稅環(huán)節(jié)、完善征收管理來(lái)提升消費(fèi)稅的“綠化”程度。具體如下： (1)鑒于環(huán)境污染問(wèn)題和資源短缺問(wèn)題日益成為我國(guó)經(jīng)濟(jì)增長(zhǎng)的桎梏,而現(xiàn)行多數(shù)國(guó)家對(duì)消費(fèi)稅的定位,已經(jīng)逐步由“增加財(cái)政收入為主”過(guò)渡到“引導(dǎo)消費(fèi)和調(diào)節(jié)產(chǎn)業(yè)結(jié)構(gòu)為主”再到“節(jié)約資源、保護(hù)環(huán)境為主”上,新時(shí)期消費(fèi)稅改革應(yīng)以促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化、節(jié)能減排、推動(dòng)綠色發(fā)展為定位。 (2)根據(jù)經(jīng)濟(jì)承受能力逐步推進(jìn)消費(fèi)稅的擴(kuò)圍,尤其需要增加“綠色稅目”的覆蓋面。我國(guó)目前實(shí)行的是有限型消費(fèi)稅,考慮到我國(guó)經(jīng)濟(jì)發(fā)展?fàn)顩r以及稅收征收情況,我國(guó)的消費(fèi)稅稅目應(yīng)向國(guó)際靠攏,實(shí)行征收項(xiàng)目在20-30之間的中間型消費(fèi)稅較為符合我國(guó)當(dāng)前的經(jīng)濟(jì)發(fā)展?fàn)顩r,如根據(jù)經(jīng)濟(jì)的承受能力逐步增加飛機(jī)、貨車、商用客車、船、廢舊電池、一次性包裝物、含磷洗衣粉、塑料袋、農(nóng)藥、化肥、煤炭、高檔實(shí)木家具、二氧化硫、水污染、固體廢棄物等稅目,同時(shí)增加私人飛機(jī)、桑拿、高檔餐飲、夜總會(huì)、賽馬、商務(wù)會(huì)所等稅目,以促進(jìn)社會(huì)公平。 (3)優(yōu)化消費(fèi)稅稅率設(shè)計(jì),科學(xué)的建立稅率隨經(jīng)濟(jì)發(fā)展而增長(zhǎng)的機(jī)制。制定稅率要注意與經(jīng)濟(jì)發(fā)展相適應(yīng)。當(dāng)前,重點(diǎn)應(yīng)提高啤酒、黃酒、游艇、木制一次性筷子、成品油的稅率,應(yīng)降低化妝品、摩托車等稅目的稅率,這些需要調(diào)整稅率的稅目應(yīng)與新設(shè)置稅目一道,經(jīng)過(guò)嚴(yán)密的考察后,制定適宜的稅率。 (4)適時(shí)將消費(fèi)稅從“價(jià)內(nèi)稅”調(diào)整為“價(jià)外稅”。價(jià)內(nèi)稅的設(shè)計(jì)初衷是讓征納矛盾在稅負(fù)的“隱形”中得到緩和,在稅負(fù)不明的情況下,價(jià)內(nèi)稅的確在一定程度上提高了稅收遵從度。然而,在消費(fèi)者納稅意識(shí)有一定增強(qiáng)的今天,更重要的是設(shè)法使消費(fèi)稅充分發(fā)揮其調(diào)節(jié)作用,價(jià)內(nèi)稅的征收方式大大減輕了消費(fèi)者的“稅負(fù)感”,無(wú)疑使得消費(fèi)稅引導(dǎo)經(jīng)濟(jì)綠色發(fā)展的功能被削弱。 (5)加強(qiáng)在生產(chǎn)環(huán)節(jié)征稅的消費(fèi)品的稅收征管。除金銀、鉆石制品在零售環(huán)節(jié)征稅和卷煙在批發(fā)環(huán)節(jié)加征5%的從價(jià)稅以外,我國(guó)消費(fèi)稅均在生產(chǎn)環(huán)節(jié)征收。這樣做的好處是大大降低了征管成本,也便于稅款及時(shí)入庫(kù),但是這樣做的缺點(diǎn)也很明顯,就是造成了納稅人遍尋方法以規(guī)避稅款,既弱化了消費(fèi)稅的調(diào)節(jié)功能,又造成了稅收收入流失。 任何一個(gè)稅種的改革都不是孤立進(jìn)行的,因此,在消費(fèi)稅改革上,應(yīng)注意堅(jiān)持協(xié)調(diào)推進(jìn),在改革中要遵循以下原則：(1)與綠色發(fā)展稅收體系的整體布局相協(xié)調(diào)；(2)與國(guó)際普遍實(shí)行的環(huán)境保護(hù)稅制體系相接軌。從長(zhǎng)遠(yuǎn)看,我國(guó)消費(fèi)稅制的發(fā)展方向是由產(chǎn)品消費(fèi)稅、行為消費(fèi)稅、特定目的消費(fèi)稅和使用費(fèi)性質(zhì)消費(fèi)稅構(gòu)成的混合消費(fèi)稅制,因而在下—步消費(fèi)稅深化改革時(shí),應(yīng)從整體布局上把握。
[Abstract]:The last century, the world economy, high energy consumption, high pollution, industrial development has brought great harm to the global environment and resources, the increasingly serious environmental crisis and resource shortage makes people put their attention from the purely economic development to the human society, economy, coordinated green development environment. In this case, ecological economy, circular economy, sustainable development and green development theory becomes the leading theory of national economic and social development, the pursuit of economic development and social development of green, green, green ecological development, become the basic orientation of development. And China has a large population, relative to other countries for lack of resources, according to relevant data, in 2012 China's coal reserves. Oil and natural gas reserves were the world's total reserves of 17.3%, 1.56% and 1.83%; the intensity of energy consumption, China's primary energy consumption per unit of GDP is 1.9 times the world average level; In terms of pollutant emissions, carbon dioxide emissions in China in 2006 ranked first in the world, nearly two years of PM2.5 is more serious impact on people's lives. Facing the problems of resources and the environment that developed countries the ruling idea of green development, and writes the "12th Five-Year" plan, clear the construction of green China target. While the consumption tax as an effective means to regulate the development of production and consumption, how to play a role in green development, also becomes the direction of tax reform. Based on this, this article take the green development perspective, based on the analysis of the consumption tax levied on the basis and mechanism of action, to examine the current consumption tax in China to promote green development effect from the tax point of view, and learn the experience to build the consumption tax system of international, and puts forward some suggestions in the consumption tax system of our country reform.
The full text consists of five chapters, which include:
The first chapter is the introduction, which comprehensively expounds the background and significance of the thesis, the literature review, the main content of the paper, the innovation and the deficiency.
The second chapter is the related theoretical basis of green development and consumption tax. This part mainly expounds the connotation and development of green development theory, and from the externality theory of double dividend theory, points out the theoretical foundation of the green consumption tax play effect, that the consumption tax is levied on the basis of the basic theory of externality.
The third chapter is the analysis of the mechanism of the consumption tax to promote green development. Based on the externality theory, the consumption tax should be to promote green development oriented mechanism. And further analysis of the consumption tax to promote green development, mainly through the adjustment of industrial structure and ecological environment protection in two aspects to achieve. Specific to the protection of the ecological environment to guide the function, process the effect is caused by the rising price of tax to influence consumer decision-making, there is the income effect allows consumers to reduce consumption, the substitution effect to enable consumers to choose other non tax alternatives, and then from the two aspects of reducing consumption and consumption structure adjustment to promote green development. Secondly, the supply and demand in theory, the consumption tax to the regulatory role of producer behavior, encouraging producers to change production decisions, and promote the whole society to adjust the industrial structure.
The fourth chapter analyses the current consumption tax in our country to promote green development effect. Firstly, from the evolution of tax system of consumption tax and consumption tax on production, adjustment of consumption, the effect is studied with the consumption tax to promote green development. Among them, the tax system evolution process, established in 1994, especially after 2006 and 2009 the revised tax system, the tax system of consumption tax in our country to promote green development is increasingly significant, as follows: 2006 new wood floor in 1994 based on the consumption tax items, wooden disposable chopsticks, yachts, golf ball and ball, five items of luxury watches, adjustment of the refined oil, wine, cosmetics, car and motorcycle the car tires, six items; in 2009, on the one hand the 2006 tax adjustment and auto adjustment in 2008 increased tax rates rise to the legal level, on the other hand to improve the oil and roll The tax rate of smoke.
Followed by the consumption tax "green" investigation of the degree of consumption tax. Will protect the environment, conserve resources function of the seven green tax consumption tax revenue accounted for the total revenue for the definition of the consumption tax consumption tax "green" index, calculated from 2009 refined oil tax rate adjustment, "green consumption tax the degree of index increases from 29.71% to 51.74%, rising up to 74.15%. from the industrial aspect, this paper choose the car industry as an example, the reason for the car tax for tax according to the displacement classification, relative changes in all levels of car tax will cause the relative adjustment car within the industry at all levels of the models of production scale first. The mathematical model was established from March 2006 to June 2013 (micro displacement f1L), small (1 ~ 1.6L), intermediate (1.6 ~ 2.5L), high (2.5 ~ 4.0L) and luxury (displacement 4.0L) small steam The monthly output of cars and the corresponding period of time corresponding to the level of the car price index as the original data of the regression analysis, the linkage between the car production and consumption tax, fitting the model by 2006 and 2008 two times before and after the reform of the data, there is significant effect of negative externalities two car consumption tax reform on the optimization of the industrial structure and the correction of the car car excessive consumption generated by the same statistics. The reality shows that after 2008 sharply raised the luxury car tax, luxury car annual output from 2008 445 down to 66 in 2009, 98 in 2010, the conclusion is consistent with the model analysis.
However, compared with the international "green" consumption tax, consumption tax in our country there are still a lot of deficiencies in the promotion of green development. As follows: the gap between tax rates and little lead-free gasoline, unleaded gasoline consumption is not conducive to guide consumers to "clean"; moreover, the refined oil tax rate is far lower than western countries, the average tax burden for free gasoline is 4.48 yuan / liter, but China is only 1 yuan / liter, which is bound to China's consumption tax "green" caused by negative effects. In addition, the current consumption tax in China's "green tax" is only 10, while increased in 1994, but many international items not included, such as coal, natural gas, and solid waste batteries, such as sulfur dioxide.
Through the above research and analysis, put forward the suggestion of optimizing the consumption tax system. The fifth chapter study on the consumption tax system in China, the green degree of analysis and found that compared with western countries, China's current consumption tax and green development inconsistent: (1) the tax principle out of touch with the green development; (2) the scope of Tax Offset small, especially the green tax less; (3) the tax rate setting off economic development; (4) tax affect the consumption price of the tax regulation, guide function; (5) setting unreasonable taxation link; (6) the level of management has to be provided higher. To solve these problems, based on the current situation China's economic and social development, and use the tax system design scheme for international consumption, a new round of China's consumption tax system optimization suggestion is: scientific re positioning of the consumption tax, broadening the scope of consumption tax, reasonable adjustment of consumption tax burden, science Set the tax link, improve the collection and management to improve the "greening" of the consumption tax.
(1) in view of the problem of environmental pollution and resource shortage problem has become China's economic growth and the shackles of the positioning of the current consumption tax in most countries, has gradually from the "increase financial income" to "guide and regulate the industrial structure mainly to conserve resources, protect the environment", the new period the consumption tax reform should be to promote the optimization of industrial structure, energy saving and emission reduction, promote green development orientation.
(2) according to promote the consumption tax affordability gradually spread around, especially the need to increase the "green tax" coverage. China is currently implementing a limited consumption tax, taking into account the situation of China's economic development and tax collection, China's consumption tax items should be closer to international, levy project in 20-30 between the intermediate consumption tax is more in line with China's current economic development situation, such as according to the economic capacity to gradually increase the aircraft, trucks, commercial vehicles, ships, waste batteries, disposable packaging, phosphorus washing powder, plastic bags, pesticide, fertilizer, coal, high-grade solid wood furniture, sulfur dioxide, water pollution, solid waste other items, while increasing private aircraft, sauna, high-end restaurants, nightclubs, horse racing, business clubs and other items, in order to promote social justice.
(3) the optimization of the consumption tax rate design, establish scientific mechanism of tax increases with economic development. Setting tax rates must pay attention to and adapt to economic development. At present, the focus should be to improve beer, Yellow Wine, yacht, wooden disposable chopsticks, refined oil tax rate should be reduced, cosmetics, motorcycle tax rates, the need to adjust the tax rate should be set up tax items and the new one, after a rigorous investigation, the appropriate tax rate.
(4) timely consumption tax from the price of the tax "to" money ". The original design is to make the price of the tax levy contradictions in the tax burden of the" invisible ", in the tax burden of unknown circumstances, the price tax indeed to some extent to improve the degree of tax compliance. However, in the fire fee tax consciousness has certain enhancement today, more important is to make the consumption tax to fully play its regulatory role, price of the tax collection methods greatly reduce the consumer's" tax ", it makes the consumption tax guide economic development of Green function is weakened.
(5) to strengthen tax collection and tax in the production of consumer goods. In addition to gold and silver, diamond products tax in retail and cigarette wholesale tax in 5% ad valorem tax, consumption tax in our country are in the process of production and collection. The benefits of doing so is to greatly reduce the cost of collection, but also facilitate the timely tax warehousing. But obviously this drawback is caused by taxpayers to evade tax searching method, which weakens the regulatory function of the consumption tax, but also caused the loss of tax revenue.
The reform of any taxes are not isolated, therefore, in the consumption tax reform, should pay attention to coordination to promote, in the reform should follow the following principles: (1) the overall layout and development of green tax system coordination; (2) with the widespread implementation of environmental protection tax system combined. In the long run, the development direction of China's consumption tax is a consumption tax behavior, consumption tax, consumption tax and fees for the use of specific properties of the consumption tax consisting of consumption tax, so in the next step of the consumption tax reform, we should grasp the overall layout.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F126.1;F205

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本文編號(hào)：1384933