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消费税范围调整实施后,所有涉及征税产品的企业生产时必交税,将导致产品成本增加。谈论起消费税,我国普遍将1994年作为一个历史性坐标。这一年,我国首次设立了这个新税种。事实上,由于我国消费税属价内税,也就是说消费税已经包含在价格里,消费者无须再为自己的消费行为单独交税,因此很多人对消费税的概念相当模糊。
After the implementation of the excise tax scope adjustment, all enterprises involved in the taxation products must pay taxes in production, which will lead to an increase in product costs. Speaking of consumption tax, China generally takes 1994 as a historic coordinate. This year, our country set up this new tax for the first time. In fact, due to the tax on consumption tax in our country, which means that the consumption tax is already included in the price, consumers no longer have to pay tax separately for their own consumption behavior. Therefore, many people are quite vague about the concept of consumption tax.