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(一)什么是消费税,它与原产品税有何异同? 消费税是对消费品和消费行为按税法列举的品类并在特定环节所征收的一种税。我国新近开征的消费税规定应纳消费税统一在工业产制环节和进口环节缴纳。这样,消费税就明显具有流转税的特征。消费税同废止的原产品税相比,有许多相同和不同之处:
(1) What is a consumption tax and what is the difference between it and the original product tax? Consumption tax is a kind of tax levied on certain categories of products according to tax categories of consumer goods and consumer behavior. China’s newly introduced consumption tax regulations should be consistent with the consumption tax uniform in the industrial production link and import link. In this way, consumption tax obviously has the characteristics of turnover tax. There are many similarities and differences between consumption tax and abolished raw product tax: