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基于我国绿色税制构建的消费税优化研究 被引量:1

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摘要 2016年12月25日《中华人民共和国环境保护税法》的正式颁布,进一步加快了我国税收制度的绿色化进程。而消费税,经过多次改革、完善,其在环境保护方面的功能日益凸显。为尽快构建我国绿色税收制度,本文通过分析我国绿色税制的现状,针对我国现有消费税在环境保护方面的不足,提出了参考增值税,改革消费税的计征方式、征税环节,重构税率体系等优化消费税的方案。
作者 聂秀萍
出处 《中国商论》 2017年第5期164-165,共2页 China Journal of Commerce
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