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今年4月底,开始盛传《白酒消费税计税价格核定管理办法》将于6月23日左右公布,7月初实施。后传国务院未批准。7月17日,国家审计署公报说:烟酒化妆品等消费税流失严重。烟、酒、化妆品等产品的消费税均在生产环节主要从价计征,但部分生产企业通过改变经营方式,设立独立核算的销售公司等方法,使一部分原本属于生产环节实现的价值转移到了流通环节,缩小了消费税税基,减轻了消费税纳税义务,形成了税收上的漏洞。如此看来,白酒消费税调整是箭在弦上。如果白酒企业找不到一条自救之路,只能坐以待毙。如今,消费税调整方案尚未公布,“茅五”的提价方案已悄然浮出水面,中高档白酒集体提价箭在弦上。提价就是出路吗?这种税赋转嫁,消费者会埋单吗?值得深思。
The end of April this year, began rumored “liquor consumption tax rates approved management approach” will be announced around June 23, implemented in early July. After the State Department did not approve. July 17, the National Audit Office bulletin said: consumption of tobacco and alcohol cosmetics loss serious. The consumption tax of products such as cigarettes, alcohol and cosmetics are all subject to the main ad valorem tariffs in the production process. However, some manufacturing enterprises shift the value that they originally belonged to the production process to the circulation process by changing their mode of operation and setting up independent sales companies. , Narrowing the consumption tax base, reducing the duty on consumption tax, forming a loophole in the tax revenue. In view of this, liquor consumption tax adjustment is on the verge of. If the liquor business can not find a way to save themselves, can only sit still. Today, the consumption tax adjustment program has not yet been announced, “Mao Wu ” price-lifting program has quietly surfaced, in the high-end liquor collective price hikes. Price increase is the way out? This tax transfer, consumers will pay it? It is worth pondering.