摘要
从2006年4月1日起,我国对消费税的税目、税率及相关政策进行了两次调整,目的是实现其独特的调节功能,以体现国家产业政策,引导消费方向,实现节约使用资源、抑制不良消费行为、纠正外部经济、促进收入公平分配目标。但从现实看,消费税制改革的效果并不明显,调节作用非常有限,现实效应与税制目标之间存在较大的偏差,必须依社会经济发展程度不断调整征税范围,适当拉大税率差距,改价内税为价外税,在进一步绿化消费税制的同时实现收入的公平分配,明晰消费税税负及负担者,以直接发挥税收效应。
From April 1 st 2006, China has twice made regulations for the tax items, tax rates and related policies of the Consumption Tax in order to achieve unique adjustment aims such as reflecting the nation＇s industrial policies, guiding the consumption direction, achieving the economical use of resources, curbing non-performing consumer behavior, correcting the extemal economy, promoting the revenue equitable distribution. However, in fact, the effect of consumption tax system reformation is not obvious and quite finite. There is a large distinction between realistic effect and tax system goal. Therefore, the Consumption Tax needs further readjusting and improving with economic development. We must properly extend the gap of tax rate, change Tax Included in Price to Tax Not Included in Price, carry out the equity of income allotment, and distinguish consumption tax and undertaker to directly exerting tax effect.
出处
《长沙理工大学学报（社会科学版）》
2008年第4期109-113,共5页
Journal of Changsha University of Science and Technology：Social Science
关键词
消费税
税收效应
税制目标
consumption tax
tax effect
tax system goal
