怀化学院学报
懷化學院學報
부화학원학보
JOURNAL OF HUAIHUA TEACHERS COLLEGE
2013年
2期
38-39
,共2页
消费税%消费异化%征收范围%价内税%调节功能
消費稅%消費異化%徵收範圍%價內稅%調節功能
소비세%소비이화%정수범위%개내세%조절공능
consumption tax % consumption alienation% collection range % tax included in price% regulatory function
消费税作为我国三大流转税之一,具有稳定国家财政收入、调节产品结构、引导消费方向、均衡收入分配以及促进节能环保的重大功能,是我国税制体系的一个重要组成部分.然而随着社会经济的发展和社会消费水平的提高,现行消费税法中的一些消费税目应该随着时代的发展做适当调整,鉴于此,探讨了新经济背景下现行消费税征收范围调整的必要性,并提出进一步完善消费税征收范围的对策建议.
消費稅作為我國三大流轉稅之一,具有穩定國傢財政收入、調節產品結構、引導消費方嚮、均衡收入分配以及促進節能環保的重大功能,是我國稅製體繫的一箇重要組成部分.然而隨著社會經濟的髮展和社會消費水平的提高,現行消費稅法中的一些消費稅目應該隨著時代的髮展做適噹調整,鑒于此,探討瞭新經濟揹景下現行消費稅徵收範圍調整的必要性,併提齣進一步完善消費稅徵收範圍的對策建議.
소비세작위아국삼대류전세지일,구유은정국가재정수입、조절산품결구、인도소비방향、균형수입분배이급촉진절능배보적중대공능,시아국세제체계적일개중요조성부분.연이수착사회경제적발전화사회소비수평적제고,현행소비세법중적일사소비세목응해수착시대적발전주괄당조정,감우차,탐토료신경제배경하현행소비세정수범위조정적필요성,병제출진일보완선소비세정수범위적대책건의.
Consumption tax is one of the three major indirect taxes which takes an an important part in China in our country tax system . It has many functions;such as the stability of national finance income;the adjustment of product structure;the guidance of consumption direction and the balance of income distribution and the promotion of energy conservation and environmental protection . is . However;with the development of social economy and the level of consumption;some consumption tax items should be make appropriate adjustment . in view of this point;this paper discusses the necessity of the current consumption tax collection range adjustment in new economic background;and puts forward the countermeasures and suggestions of further perfecting the consumption tax collection range
