财税与公共管理学院知识库

我国进入高质量发展阶段，财税体制改革需向纵深推进以匹配经济发展战略要求，目标植根于理顺央地财政关系，建立以扩大消费为导向的地方政府行为模式，也为推行的一系列利民政策稳步落实打下坚实基础。但相关财政指标反映出地方财政的可持续性变弱，财政缺口逐步扩大，寻找稳定税源迫在眉睫。在现有的税种中消费税因具备多种职能，近年来尤以组织财政收入效果显著，通过后移征税环节以及部分税目收入下划地方的做法，承担起推动经济结构升级、保障地方财力以及有效落实减税降费政策等关键任务。

但消费税改革政策议程设置的进展比较缓慢，呈现阶段性特征，基于此本文运用修正的多源流框架，从问题源流中消费税后移征税环节及下划地方受何种问题驱动、政策源流中备选方案是否可行、政治源流中决策者对政策预期目标的界定是否清晰以及三源流耦合过程中“政策之窗”的开启还需要满足怎样的条件等四个维度探讨消费税后移征税环节及下划地方政策议程设置的动力及阻滞因素。经过研究发现消费税后移征税环节及下划地方有以下几大动力因素：一，从问题源流看，能部分缓解地方财政刚性支出，减轻因地方主体税种缺失情况下出现的类似土地财政等短视扭曲行为；二，从政策源流看，政府智库与社会智库的作用凸显，人大代表及政协委员对消费税改革的积极推进，新媒体对民众意愿提供有效表达渠道为政策制定者提供有效参考；三，从政治源流看，经济高质量发展的战略选择，党和政府对税改起决定性作用为消费税改革提供价值引领。但因涉及利益群体较多，在推进中会遇到重重阻力，其中包括法律存在滞后性、地方政府对财政收入的执念较深、备选方案未达成共识、纳税群体参与机制不完善等。因三源流之间相互影响，征税环节后移及下划地方涉及利益群体广泛，影响深浅论证不充分，所以政策源流是消费税征税环节后移及下划地方政策未能快速推进的主要原因。

从以上研究和结论，本文提出以下优化政策建议：加快推进消费税立法进程；聚焦央地财政分配关系问题；提高政策备选方案的可行性；强化舆论监督；优化消费税征税环节；积极推进消费税收入的专款专用。

Our country's has entered into the phase of high quality development, fiscal and taxation system reform should be to push deeper requirements to match the development strategy, the target is rooted in the straightening out central fiscal relations, to better guide the local governments at all levels focus on cultivating the consumption growth, better in local tax system into "consumption" elements, to establish expanding consumer oriented mode of local government behavior, It also laid a solid foundation for the steady implementation of a series of policies to benefit the people. However, relevant financial indicators reflect that the sustainability of local finance is weakening, and the fiscal gap is gradually expanding, so it is urgent to find a stable tax source. Among the existing taxes, consumption tax has a variety of functions. In recent years, it has been particularly effective in organizing fiscal revenue. By moving the taxation link later and transferring part of tax revenue to local areas, it has assumed the key tasks of promoting economic structure upgrading, ensuring local financial resources and effectively implementing tax and fee reduction policies.

However, the progress of policy agenda setting is relatively slow, showing phased characteristics. Based on this, through the revised multi-source framework, Problem from the origin of consumption tax back link and ruled in the origin places based on what the situation, policy alternatives is focused, political origin of the public demand channels unblocked if there's any opportunity to advance in the process of the three origin coupling and policies are on the agenda, to analyze four dimensions ruled local tax back link and power consumption tax and the hindering factors. The research finds that there are several driving factors for the consumption tax to be shifted to the taxation link and the local area. First, from the perspective of the source of the problem, it can partially alleviate the rigid expenditure of local finance and reduce the short-sighted distortion behavior like land finance in the absence of local main taxes. Second, from the perspective of policy sources, the role of government think tanks and social think tanks is prominent. The effective proposals of National People’s Congress deputies and China People's Political Consultative Conference members on consumption tax reform provide effective reference for policy makers. Third, from the perspective of political sources, the strategic choice of high-quality economic development, the firm determination of the Party and the government in tax reform, and the new media to provide voice media for people's demands constitute the driving force of the tax reform of consumption tax. However, there will also be many obstacles in the process of promotion, including the failure of legal regulations to follow up in time, local governments' deep obsession with fiscal revenue, no consensus on alternative plans, and the imperfect participation mechanism of tax payers. Due to the mutual influence of the three sources and streams, the backward shift and downward shift of the taxation link involve a wide range of interest groups, and the argument of the depth of influence is not sufficient. Therefore, the policy sources and streams are the main reason why the backward shift and downward shift of the consumption tax link are not promoted quickly.

Based on the above research and conclusions, this paper puts forward the following policy recommendations: accelerate the legislative process of consumption tax; Focus on financial distribution between central and local governments; Improving the feasibility of policy options; Strengthen supervision by public opinion; Optimize consumption tax collection links; Actively promote the use of consumption tax revenue for special purposes.