摘要
法国特别消费税不仅在税目和税率设计方面体现调节消费行为的职能,还在收入使用上用于支持特定事业发展。法国特别消费税收入使用制度有助于更好地实现消费税的立法目的,并且能够在国家和纳税人之间建立良性联接,可为我国的消费税制度改革提供有益启示。
For purpose of the special excise tax in France, both its taxable items and tax rates are designed to regulate consumer behavior, and its revenue is used to support the development of certain undertakings. The spending of special excise tax revenue suits better the purpose of legislation and establishes a benign link between the State and taxpayers. This may provide ideas and inspiration for China to improve the consumption tax system.
出处
《税务研究》
CSSCI
北大核心
2019年第5期70-73,共4页
关键词
法国
特别消费税
收入使用
France
Special excise tax
Spending of revenue
