盛松成等：通过税制改革提高地方政府促消费的积极性

Core Viewpoint - The article emphasizes the importance of boosting consumption as a primary task for expanding domestic demand, highlighting the need for reform in the current tax system to incentivize local governments to promote consumption effectively [2][3][4]. Group 1: Current Challenges - Local governments face significant financial constraints due to accumulated debt and a downturn in the real estate market, which hampers their enthusiasm for promoting consumption [3][4]. - The existing value-added tax (VAT) and consumption tax systems primarily based on the production location create a misalignment between tax revenue and consumption potential, limiting the release of consumption capacity [2][7]. Group 2: Tax Revenue Structure - In 2024, China's total tax revenue is projected to be 17.5 trillion yuan, with VAT contributing 6.67 trillion yuan (38%) and consumption tax contributing 1.65 trillion yuan (9%) [4]. - VAT is the largest contributor to local tax revenue, shared equally between central and local governments, while the consumption tax is expected to become a new source of incremental revenue for local governments as reforms progress [4][5]. Group 3: Recommendations for Reform - The article suggests reforming the VAT distribution mechanism to focus more on the consumption location, enhancing the precision of transfer payments to local governments [5][12]. - It advocates for accelerating the shift of consumption tax collection to the retail stage, promoting the development of emerging consumption sectors such as green, smart, and health-related industries [5][12]. Group 4: International Experience - The article draws lessons from international practices, particularly the EU's shift from a production-based to a consumption-based VAT system, which was driven by the need for a unified market and the evolution of cross-border trade [10][11]. - The U.S. sales tax system, which relies on state-level taxation and does not have a unified VAT, provides insights into how differentiated tax rates can guide consumer behavior and link tax revenues to public services [13][14]. Group 5: Enhancing Local Government Incentives - To improve local government incentives for promoting consumption, the article recommends optimizing the VAT distribution mechanism to ensure more accurate compensation for consumption areas [16][17]. - It also suggests adjusting consumption tax rates to encourage healthy and environmentally friendly consumption, while considering transitional measures to balance local interests during the reform process [17][18].