在新一轮财税体制改革的背景下，地方财政迎来重大利好。《中共中央关于进一步全面深化改革、推进中国式现代化的决定》明确指出，深化财税体制改革，旨在解决地方政府和基层财政困难问题，通过完善中央与地方财政关系，为地方增财力，推动经济发展与民生改善。此决定提出，增加地方自主财力，拓展地方税源，并适当扩大地方税收管理权限。其中，消费税改革成为关注焦点。
目前，消费税主要针对烟、酒、小汽车、成品油等15个税目征收，是第三大税种，2023年国内消费税收入为16118亿元。消费税属于中央税种，收入归中央财政所有，主要在生产环节征收。然而，《决定》提出将推进消费税征收环节后移并稳步下划地方，这将对当前的财税体制带来重大变革。
全国政协常委、中国企业财务管理协会会长、中国税务学会副会长张连起分析，消费税“下划”意味着部分比例或税目消费税收入将划归地方政府，而“后移”则意味着消费税的征收环节将从生产环节转移到批发或零售环节，由地方税务机关代缴。这一改革将显著增加地方自主财力，拓宽地方税源，对改善消费环境和地方经济发展具有重要意义。
中国政法大学财税法研究中心主任施正文指出，消费税改革不仅有助于缓解地方财政压力，提高地方自主财力，还能优化央地财政关系，增强地方政府在经济发展中的作用。在消费税改革中，需要考虑征管可控性和消费税的调节作用，合理选择税目进行后移。
除了消费税改革，财权、事权的调整也是改革的重要内容。《决定》提出研究合并城市维护建设税、教育费附加、地方教育附加为地方附加税，同时授权地方在一定幅度内确定具体适用税率。此外，规范非税收入管理，适当下沉部分非税收入管理权限，以提高地方政府的财政自主性。
施正文认为，通过调整财权、事权，优化央地财政关系，有助于破解财税体制中的深层次问题，促进地方政府有效履行职责，更好地保障民生和发展经济。此次财税体制改革的深化，将为高质量发展注入强大动力，推动经济结构优化和转型升级。
总之，新一轮财税体制改革在地方财政改革方面提供了重大利好，特别是消费税改革的推进，将对地方财力、经济发展和消费环境产生深远影响。通过合理调整央地财政关系，优化资源配置，有望进一步健全宏观经济治理体系，促进经济持续健康发展。
英语如下：
### Local Finance Sees Major Boost: Consumption Tax Reform Shifts Focus
In the backdrop of the new round of fiscal and tax reform, local finance is witnessing significant advantages. The “Decisions of the Communist Party of China Central Committee on Further Deepening Reform and Advancing China’s Modernization” clearly stipulates the deepening of fiscal and tax reform aims to address the difficulties of local and grassroots finance, through the improvement of the relationship between central and local finance, boosting local finance, and promoting economic development and improving people’s livelihood. This decision proposes to increase local autonomy in finance, expand local tax sources, and appropriately expand the local tax management authority. The reform of consumption tax stands out as a focal point.
Currently, consumption tax is levied on 15 tax categories including cigarettes, alcohol, automobiles, and finished oils, making it the third largest tax. In 2023, the domestic consumption tax revenue was 16118 billion yuan. As a central tax, the revenue is attributed to the central finance, primarily collected in the production phase. However, the decision suggests advancing the consumption tax collection phase and steadily transferring it to local places, bringing about a significant change to the current fiscal and tax system.
Cai Jin, a member of the National Committee of the Chinese People’s Political Consultative Conference, the president of the China Enterprise Financial Management Association, and vice president of the China Taxation Society, analyzes that the “transfer” of consumption tax means that a portion of the consumption tax revenue or certain tax categories will be allocated to local governments, while the “advancement” signifies that the collection phase of consumption tax will shift from the production phase to the wholesale or retail phase, handled by local tax authorities. This reform will significantly increase local autonomy in finance, broaden local tax sources, and have significant implications for improving consumption environment and local economic development.
Professor Shi Zhenwen from the Center for Fiscal and Tax Law Studies at China University of Political Science and Law points out that the reform of consumption tax not only helps alleviate the financial pressure on local governments and enhance local autonomy, but also optimizes the fiscal relationship between central and local governments, enhancing the role of local governments in economic development. In the reform of consumption tax, it is necessary to consider the manageability of tax collection and the regulatory function of consumption tax, choosing appropriate tax categories for advancement.
In addition to the reform of consumption tax, adjustments to financial and administrative powers are also crucial components of the reform. The decision proposes to merge the Urban Maintenance and Construction Tax, Education Fee, and Local Education Additional Tax into a local additional tax, while granting local governments a certain degree of discretion in determining specific applicable tax rates. Moreover, the regulation of non-tax income management is standardized, and some non-tax income management authorities are appropriately decentralized to enhance the fiscal autonomy of local governments.
Shi Zhenwen believes that by adjusting financial and administrative powers and optimizing the fiscal relationship between central and local governments, it can help address deep-seated issues in the fiscal and tax system, enabling effective fulfillment of local government responsibilities and better ensuring people’s livelihood and economic development. The deepening of fiscal and tax reform will inject strong momentum into high-quality development, driving economic structure optimization and transformation.
In summary, the new round of fiscal and tax reform offers major benefits to local finance, particularly the advancement of consumption tax reform, which will have profound impacts on local finance, economic development, and consumption environment. By reasonably adjusting the fiscal relationship between central and local governments, optimizing resource allocation, there is a prospect for further strengthening the macroeconomic governance system, promoting sustainable and healthy economic development.
【来源】http://www.chinanews.com/cj/2024/07-24/10256639.shtml
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