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本文以消费税对收入分配的调节作用为切入点,先从理论上分析了征收消费税对调节收入差距的影响,又进一步结合江苏省的中观数据予以了实证检验,得出了虽然消费税在理论上可以促进收入的公平分配,但从江苏省现行消费税的实施情况来看,征收消费税在促进收入公平分配方面的作用并不明显的结论。并进一步提出了扩大征税范围、调整消费税税率、改价内税为价外税、调整征税环节的建议。
In this paper, the consumption tax on the regulation of income distribution as the starting point, the first analysis of the impact of the consumption tax on the adjustment of income disparity, and then combined with the data of Jiangsu Province to be tested empirically, draw the conclusion that although the consumption tax is theoretically Can promote the fair distribution of income, but from the implementation of the current consumption tax in Jiangsu Province, the role of consumption tax in promoting fair distribution of income is not obvious conclusion. And further proposed to expand the scope of taxation, adjusting the tax rate of consumption tax, change the internal tax for the price of foreign tax, the adjustment of the tax link.