「共享型」消費稅何以可能——一個功能主義的分析視角

How to Establish Sharing-type Consumption Tax from the Perspective of Functionalism

受制於特定目的稅的特質、稅種屬性和社會發展需要，宜將調控消費確定為消費稅首要立法目的，同時秉持財政收入之目的，最終指向納稅人權利保護。據此，在功能主義的指引下，將消費稅定位為一種共享稅，不僅必要，也具有可行性。在確保中央在消費稅制設計中主導權的同時，應賦予地方一定的稅收權限，對消費稅的徵稅對象、稅率、計徵方式等規定要有一定的彈性空間。為此，未來的消費稅制改革，在模式選擇上宜實行稅基分享方式；在制度構造上，以構成要件為中心，整合消費稅的徵收範圍，調整消費稅的稅率，靈活設置徵稅環節，實行以價外稅為主的計徵方式。惟其如此，「共享型」消費稅以調控消費為主、輔之於財政收入的功能目標方能達成，從而也才能調動中央與地方兩個積極性，助推納稅人權利保護的實質落地。

Subject to the characteristics of special-purpose taxes, nature of tax and needs to the development of society, it is suggested to determine the consumption control as the leading legislative purpose of consumption tax which also is with the purpose to keep revenue, and finally with the purpose to protect the rights of taxpayers. Therefore, it’s necessary and feasible to determine the consumption tax as a sharing-type tax with the guidance of functionalism. The local government shall be endowed some certain power which will create the flexibility towards the design of objection of tax, tax rate and tax calculation subject to the fact that central government dominates the design of the consumption tax. Based on the above, the future reform of consumption tax shall, on the one hand, be in the form of sharing-type tax base, and shall, on the other hand, consolidate scope of tax and adjust tax rate of the consumption tax, and set taxation with flexibility, and implement the calculating method of off-price tax. Only so can the functional purpose which has priority of consumption control and the consideration of revenue be realized, and the central government and local government can be motivated, and then the rights of taxpayers can be significantly protected.