摘要
近年来,我国税收的国际、国内环境都发生了很大变化,流转税制也应做出相应的变革才能使税收适应社会经济的发展,更好地发挥组织收入和调节经济的作用。本文从流转税的一个构成部分——消费税的角度,来分析我国消费税制度改革的目标及政策选择,以期能够促进我国流转税制度的完善。
In recent years,great changes have taken place in international and domestic environment of china tax system,Transfer tax system should also make corresponding changes to meet the social and economic development and better play the role of allocating income and regulating the economy.This paper,from the perspective of consumption tax,analyzes the objective and policy option of consumption tax system reform,with the hope of promoting the improvement of china transfer tax system.
出处
《特区经济》
北大核心
2011年第1期146-147,共2页
Special Zone Economy
关键词
消费税
改革
税收制度
consumption tax
reform
tax system
