CAJ | 학술논문

消费税作为税收的一种，与其中央税一样具有很重要的宏观调控功能。但是，消费税的这种功能在现行相关法律规范中并未得到很好的体现与落实，从而导致其宏观调控功能没有得到很好的发挥。要改变这种现状主要靠消费税法的完善，即制定消费税法，并将现行相关规范的内容作相应的调整。
소비세작위세수적일충，여기중앙세일양구유흔중요적굉관조공공능。단시，소비세적저충공능재현행상관법률규범중병미득도흔호적체현여락실，종이도치기굉관조공공능몰유득도흔호적발휘。요개변저충현상주요고소비세법적완선，즉제정소비세법，병장현행상관규범적내용작상응적조정。
As a kind of tax collection like the other central taxes, the consumption tix has an important regulating and controling function. But such function isn＇ t well embodied and carried out in the current concerned legal norms, thus is resuhed in that its macroscopic regulating and controlling function does not well develop. For changing this condition, it is necessary to perfect the consumption law, i.e. set up the law of consumption tax, and make the correspond regulation within the content of the current concerned laws.