论文部分内容阅读
我国自1994年对部分消费品开始征收消费税(期间有过一些微调)的10多年以来,消费税在有效组织财政收入和正确引导生产消费等方面发挥了重要作用。但随着我国经济的快速发展,现行消费税制存在的问题逐步显现:(1)征税范围偏窄,不利于在更大范围内发挥消费税的调节作用;(2)原先属于应税消费品的产品,现已逐渐具有大众消费的特征;(3)某些应税品目的税率结构与国内产业结构和消费结构的变化
For more than 10 years since China began levying consumption tax on some consumer goods in 1994, the consumption tax has played an important role in effectively organizing the fiscal revenue and correctly guiding production and consumption. However, with the rapid economic development in our country, the existing problems in the consumption tax system are gradually emerging: (1) narrow tax collection is not conducive to playing a regulatory role of consumption tax in a wider scope; and (2) products previously classified as taxable consumer goods , And now has the characteristics of mass consumption gradually; (3) the tax structure of certain taxable items and the changes of the domestic industrial structure and consumption structure