正确运用消费税充分发挥税收的调节作用被引量：1

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摘要正确运用消费税充分发挥税收的调节作用巫建国，解忠艳全面开征消费税，是面对市场经济的客观需求，以加强税收的宏观调节职能，优化我国税制结构的重大战略选择。然而，怎样正确地运用它？却需要进行系统的理论思维与政策设计。一、现代消费税的功能与特征消费税是对某些...

作者巫建国解忠艳

机构地区天津市财税科研所

出处《财经论丛（浙江财经学院学报）》 CSSCI 1994年第2期27-31,共5页

关键词消费税正确运用调节功能消费行为增值税课税范围消费品政策选择社会经济充分发挥

同被引文献13

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5De Palma A, Leruth L. Variable willingness to pay for network externalities with strategic standardization decisions[J]. European Journal of Political Economy, 1996, 12: 235-251.
6Economides N, Flyer F. Compatibility and Market Structure for Network Goods[R]. Leonard N. Stern School of Business, New York University, Department of Economics Working Paper Series EC-98-02, 1997.
7Bakke P, Boom A. Vertical product differentiation, network externalities, and compatibility decisions [ J]: International Journal of Industrial Organization, 2001, 19: 267-284.
8Farrell J, Saloner G. Converters, compatibility and the control of interfaces[J]. The Journal of Industrial Economics, 1992, 40:9-35.
9曹树武.市场经济条件下税种结构优化及其策略[J].税务与经济,2002(1):1-3. 被引量：4
10黄滟君.我国现阶段调整消费税制的有关问题[J].中央财经大学学报,2002(12):16-18. 被引量：3

财经论丛（浙江财经学院学报）

1994年第2期

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