上海管理科学2025，Vol.47Issue(1)：88-95,8.
消费税改革动因、方向及预期影响分析
Analysis of the Motivations,Directions,and Expected Impacts of Consumption Tax Reform
摘要
Abstract
With the consecutive statements from the top-level national meetings recently,a new round of consumption tax system reform is drawing closer.The consumption tax reform aims to cater to the rapidly developing economic demands and promote high-quality economic development.Therefore,the core objective of the reform is expected to adjust the scope and consumption tax rate,and gradu-ally delegate tax authority to local governments to play roles in regulating fiscal revenue and resident consumption simultaneously.This article starts from the motivations for consumption reform,ana-lyzes the necessity of the reform,compares tax policies of different countries,summarizes the possible directions of consumption tax reform,and discusses the impact of consumption tax reform on govern-ments,industries,enterprises,and individuals from macro,meso,and micro perspectives.关键词
消费税改革/税制优化/地方财政Key words
consumption tax reform/tax system optimization/local finance分类
管理科学引用本文复制引用
贺雅熙,常心宇,李嘉晨,杨帅..消费税改革动因、方向及预期影响分析[J].上海管理科学,2025,47(1):88-95,8.基金项目
国家自然科学基金面上项目(72372023) （72372023）
中央高校基本科研业务费项目(24D110808) （24D110808）
