摘要
消费税对引导消费行为、调节经济结构及促进产业转型升级发挥着不可低估的作用。消费税自1994年开征至今,尚未进行过系统性的重大改革,在财税体制深化改革的新时期,消费税如何适应经济发展需求,充分发挥其职能作用是税制改革中的一大重要研究课题。文章从征税范围覆盖面、税率设计及征税环节前置集中三方面,分析消费税尚需进一步完善之处,提出优化我国消费税的相应建议。
Excise Tax plays an important role in guiding consumer behavior,adjusting economic structure and promoting industrial transformation and upgrading.Since Excise Tax was levied in 1994,it has not undergone systematic reforms.With the development of deepening reform of the fiscal and taxation system,how Excise Tax adapts to the needs of economic development and makes full use of its functions is one of the important research topics in the new period.This article analyzes parts of Excise Tax that need to be further perfected,and gives suggestions to optimize Excise Tax in China,from three aspects:taxation coverage,tax rate design and tax pre-concentration.
作者
龚永丽
GONG Yong-li(Guangdong University of Foreign Studies,Guangzhou 510006,China)
出处
《价值工程》
2021年第26期50-52,共3页
Value Engineering
关键词
消费税
征税范围
计税环节
excise tax
taxation coverage
tax calculation
