论文部分内容阅读
一、现行的摩托车消费税制度存在的问题 (一)目前,摩托车消费性质显著改变,将摩托车作为特殊消费品征收统一的消费税与立税宗旨不尽相符。 1994年,国家将摩托车列入11类特殊消费品,征收消费税。但随着人民群众生活水平的提高,摩托车已从少数人群的特别消费品,转变成为大众生活中重要的日常交通代步工具,在广大农村和城镇,摩托车是农民和城镇个体工商户致富的主要工具,其消费性质发生了显著变化。因此,在现实的情况下,将摩托车作为特
I. Problems existing in the current system of consumption tax on motorcycles (I) At present, the nature of motorcycle consumption has changed significantly. The purpose of levying a uniform consumption tax on motorcycles as special consumer goods is not consistent with the purpose of taxation. In 1994, the country included motorcycles in 11 categories of special consumer goods and levied consumption taxes. However, with the improvement of people’s living standards, motorcycles have changed from the special consumer goods of a small number of people to become an important daily transportation tool in public life. In rural areas and towns, motorcycles are the main source of wealth for farmers and individual industrial and commercial households. Tools have undergone significant changes in their consumer nature. So, in reality, the motorcycle is special