摘要
目前,我国消费税的征收范围的选择具有一定的不适应性;税率设计不科学;税负偏低;实行价内税具有较大的隐蔽性;纳税环节的规定不尽合理;计税依据的确定不太规范,从而使消费税的特殊调节作用无法充分发挥。为此,必须调整消费税的征收范围,使其与社会经济适位;实行统一比例税率,充分发挥消费税调节经济的适应性和灵活性;逐步提高垄断性行业的应税消费品的税负;改价内税为价外税,增加其透明度;将消费税的纳税环节由生产环节调整为零售环节,规范其计税依据,以防止税收的流失,增强消费税的调节功能。
It is necessary to regulate the dutiable limits of consumption tax to suit social economy; Standardizing proportion tax rate can bring the initiative of consumption tax of economic flexibility and adaptability;Further increase the tax burden of taxed consumer goods in some monopoly trades; Changing inner taxes into outer taxes to increase transparency; In order to prevent the loss of tax income and increase consumption tax's function of adjustment functions, it is essential to change the links of paying taxes from productive link to retail link to standard the basis of calculation tax.
出处
《河南师范大学学报（哲学社会科学版）》
北大核心
2003年第6期64-66,共3页
Journal of Henan Normal University(Philosophy and Social Sciences)
关键词
消费税
征收范围
税率
税负
价外税
纳税环节
计税依据
consumption tax
dutiable limits
tax rate
tax burden
outer tax
links of paying taxes
basis of calculation
