| The economic downturn combined with tax cuts and fees has increased the pressure on the fiscal balance of local governments.Consumption tax became the third largest tax in 2019.The reform promotion plan for adjusting the central and local income division after the implementation of a larger scale of tax reduction and fee reduction and other documents point to the reform goal of "gradually moving some current consumption tax items levied in the production(import)link to the wholesale or retail link",and "steadily planning local areas".Based on the above background,this paper constructs a more comprehensive analysis framework,uses numerical simulation to measure the corresponding reform effect of specific items of consumption tax,so as to select the consumption tax items suitable for the backward taxation link,and puts forward corresponding policy suggestions and specific ideas,which has strong application value.This paper focuses on the item selection of the backward movement of the consumption tax collection link,combs the six policy documents related to the reform of China’s consumption tax collection link,and analyzes the problems existing in the current consumption tax collection link: the regional distribution of tax sources is seriously uneven and shows a long-term solidification trend,the tax revenue of consumption tax among regions does not match the consumption level,the nominal tax rate deviates greatly from the actual tax burden,but the degree is different,So as to get the institutional demand of the backward reform of consumption tax.Based on this,this paper constructs a more comprehensive analysis framework and draws up four analysis criteria: whether the backward shift of the tax link of a certain item can increase the local income of most provinces,whether it can narrow the fiscal income gap between regions,whether it can improve the deviation degree of local tax sources,and whether it has the conditions for effective collection and management by the local government.Combined with the simulation calculation data,based on four indicators,including the difference in local fiscal revenue increase,the Gini coefficient of per capita fiscal revenue of each province,the deviation degree of tax sources and the evaluation index of tax collection and management,this paper compares and analyzes the different impacts of the two situations of cigarette,Baijiu,refined oil and car production area under the principle of local planning and consumption area under the principle of local planning on each province,so as to evaluate the specific selection of the transfer purpose after the consumption tax collection process.The calculation results show that cigarettes,refined oil and cars are suitable for the backward shift of consumption tax,which can increase the fiscal revenue of most provinces,shorten the fiscal revenue gap between regions,and improve the deviation degree of tax sources of each province.They all have the potential and conditions of controllable collection and management;Baijiu is not suitable for the backward tax collection,because there are few provinces that increase revenue,which worsens the regional financial balance and is difficult to collect and manage.At the same time,the three tax items of cigarettes,refined oil and cars will move the tax link backward and be divided into local areas.The financial revenue of each province will increase more significantly,the inter provincial financial resources will be more balanced,and the deviation degree of tax sources of each province will be further reduced.Finally,based on the above research results,it is suggested that on the premise of improving the relevant systems,the taxation links of consumption tax on cigarettes,refined oil and cars should be moved back at the same time,and the income should be steadily divided into local areas,in order to promote the reform process of the construction of local tax system. |
