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伴随着经济的飞速发展以及产业结构与消费结构的改变,我国现在的消费税制度已经显露出和经济发展不适应的矛头,显示了现在的消费税制与社会经济发展水平不协调,在征税范围、征收形式、征收环节方面的不足日渐显露。本文通过对消费税在实践中对纳税义务作用的分析,指出了我国现阶段消费税制度中所存在的问题,从而有助于我们了解其性质,有助于揭示其实施以后可能出现的问题及原因。从现实意义上来看,有助于把握我国今后税制改革的长期方向,有助于我国目前的税收理论与政策的研究,不断完善我国的消费税制度,从而促进我国经济的健康持续发展。
With the rapid economic development and changes in the industrial structure and consumption structure, the current system of consumption tax in our country has revealed the incompatibility with the economic development. It shows that the current consumption tax system is not in harmony with the social and economic development level. In the scope of tax collection, The form of expropriation, the lack of aspects of expropriation gradually revealed. This paper analyzes the function of tax liability in the practice of consumption tax, and points out the problems existing in the system of consumption tax in our country at present so as to help us understand its nature and help to reveal the possible problems and causes after its implementation. From a practical point of view, it helps to grasp the long-term direction of China’s future tax reform, contributes to the study of China’s current tax theories and policies, and continuously improves China’s consumption tax system so as to promote the healthy and sustainable development of China’s economy.