摘要
调节消费行为、限制污染物排放是消费税的重要功能。本文从促进节能减排的视角出发,分析了国外消费税征收范围、税率设置的现状以及发展趋势,并在此基础上,对完善中国消费税制度提出了政策建议。
It is one of the most significant functions of consumption tax to restrain pollution emissions through adjusting consuming behaviors. Starting from the perspective of energy-saving and emission-reduction, this paper analyzes current situations of consumption tax collection scope and rate in foreign countries as well as the development trends, and on this basis, puts forward some policy suggestions on perfecting consumption tax system in China.
出处
《涉外税务》
北大核心
2013年第3期26-31,共6页
International Taxation In China
关键词
消费税
节能减排
绿化
矿物产品
Consumption tax Energy-saving and emission-reduction ＇Greening＇ Mineral Product
