摘要
消费税对居民收入有调节作用。随着我国经济的增长,贫富差距的拉大,对奢侈品征收消费税越来越显示出其必要性。目前我国正在酝酿的消费税改革,对奢侈品准备征收消费税。本文探讨了我国当前消费税的现状。并分析了对奢侈品征税的作用和意义。
Excise tax can adjust the in co me of citizen.following the economic growth of our country,the gap of citizen' s income enlarged and it's necessary to levy upon the excise tax to the luxury go ods.Our country is reforming the excise tax system and will levy upon the luxury .The article discuss the actuality of the excise tax,and analyzes the act and me aning levy upon the excise tax to luxury goods.
出处
《价值工程》
2004年第7期97-99,共3页
Value Engineering
