随着税改的逐渐深入,一个始终存在的问题也更加凸显,那就是地方收支矛盾与主体税种的缺位问题。今年的“营改增”客观上造成的税收收入下降,加之房地产业的低迷等原因放大了地方收支矛盾,让建立地方主体税种这一要求更为迫切。房产税由于其税基固定性强,一度成为地方主体税种的“热门人选”。但由于认知和技术上的双重困难,似乎还需一定时日,所谓“远水难救近火”。此时,消费税成为了当下的一个重要的备选方案。消费税的“必要”跟进营业税改征增值税之后,原缴纳营业税的纳税人税负得到减轻,这顺应了我国结构性减税的大方向,有利于激发企业活力,促进部分生产行业分工细化、提高资本利用率。然而不可否认的是客 With the gradual deepening of tax reform, an ever-present problem has become even more conspicuous. This is the contradiction between revenue and expenditure in the localities and the absence of the main types of taxes. This year’s “tax reform” objectively caused a decline in tax revenue, coupled with real estate downturn and other reasons amplified the local revenue and expenditure contradictions, so that the establishment of the local tax requirements of the main more urgent. Property tax due to its strong tax base, became a local tax “hot candidates.” However, due to the double difficulties of cognition and technology, it seems that a certain period of time is still to be expected. The so-called “Difficult to Near Flood”. At this point, the consumption tax has become an important alternative nowadays. Consumption Tax “Necessity ” After the business tax was changed for value-added tax, the tax burden of the taxpayer who paid the sales tax was reduced, which is in line with the general direction of China’s structural tax reduction and is conducive to stimulating the vitality of enterprises and promoting the division of labor in some production industries Refine, improve capital utilization. However, it is undeniable guest