盛松成、龙玉、陈玺：通过税制改革提高地方政府促消费的积极性

Group 1 - The core viewpoint emphasizes the importance of boosting consumption as a key strategy for expanding domestic demand, with the government prioritizing this in its work report [1] - Local governments face significant financial constraints due to accumulated debt and a downturn in the real estate market, which complicates the implementation of consumption-boosting policies [1][4] - A recommendation is made to establish a positive incentive mechanism for local governments to promote consumption, aligning with the new stage of economic development in China [1][4] Group 2 - The structure of tax revenue in China shows that VAT, corporate income tax, consumption tax, and personal income tax are the top four tax types, with VAT contributing the most to local tax revenue [2] - The proposal suggests focusing on VAT and consumption tax reforms to stimulate consumption, with specific recommendations for improving the distribution of VAT to favor consumption areas [2][17] - International experiences, particularly from the EU, highlight the transition from production-based to consumption-based tax systems, which could inform China's VAT reform [8][10] Group 3 - The current VAT distribution mechanism in China is criticized for not compensating consumption areas directly, leading to inefficiencies and a lack of incentive for local governments to foster consumption [6][5] - The need for a more scientific and reasonable compensation mechanism is emphasized to align local government incentives with consumption contributions [6][17] - Recommendations include optimizing the VAT distribution mechanism and improving the consumption tax rate structure to enhance consumption [17][19] Group 4 - The U.S. sales tax system provides insights for China's consumption tax reform, particularly in using differentiated tax rates to guide consumer behavior and linking tax revenues to public services [11][15] - The suggestion is made to establish a consumption tax income adjustment system during the transition period to balance regional tax revenue distribution [18] - The importance of improving the consumption statistics system is highlighted to support tax reforms and enhance data infrastructure for a unified market [20]