因边际消费倾向下降和商品弹性引发税负转嫁难易的不同,货物劳务税普遍具有累退性。为了促进收入公平分配,世界各国从税制结构、税种选择、优惠政策层面进行制度设计,以消除货物劳务税的累退性。我国因该类税收的税收地位和直接税税制改革的约束,完善货物劳务税税收政策以消除累退性具有更重要的现实意义。为此,需要不断推进税制改革,优化税制结构;科学调整税种配置,注重消费税再分配功能的发挥;完善税收优惠政策,降低低收入群体的税收负担。 Due to the reduction of marginal propensity to consume and the ease of diversion of the tax burden caused by the elasticity of goods, the goods service tax generally has regressive effects. In order to promote equitable distribution of income, all countries in the world design their systems from the perspective of tax structure, tax types and preferential policies so as to eliminate the regressive nature of the tax on goods and services. Due to the tax status of such taxes and the reform of the direct taxation system, it is of more important practical significance to improve the taxation policy of the goods labor tax so as to eliminate the regressivity. To this end, we need to constantly push forward the tax reform and optimize the tax structure. We should adjust the allocation of taxes scientifically and pay attention to the function of the redistribution of consumption tax. We will improve preferential taxation policies and reduce the tax burden on low-income groups.