论文部分内容阅读
本文认为,生产关系到人们能否生存,而消费关系到人们如何生存、关系到人们的享受需要和生产发展,因此,有必要对人们的消费行为实行正确而有效的诱导和调节。文章用大量数据分析了我国目前的早熟性消费、浪费性消费、低效性消费、损害性消费和污染性消费现状及成因,提出设征消费税用以协调消费行为,协调消费与生产、积累的关系。文章对消费税的设征及其注意问题提出了可供参考的具体方案。
This paper argues that production is related to whether people can survive or not, and that consumption relates to how people live. It is related to people’s enjoyment needs and production development. Therefore, it is necessary to induce and regulate people’s consumption behaviors correctly and effectively. In this paper, the present situation of premature consumption, wasteful consumption, inefficient consumption, harmful consumption and pollution consumption in China is analyzed with a large amount of data. It is proposed that the consumption tax be set up to coordinate the consumption behavior, to coordinate the consumption and production and accumulate relationship. The article put forward the specific proposals for the establishment of consumption tax and its attention issues.