关于完善我国消费税制的思考

Thoughts on perfecting the consumption tax of our country

作为与增值税相配套发挥特殊调节作用的消费税,已经越来越不适应经济形势发展的要求。本文从消费税征税范围、适用税率、计税依据以及生产环节等四个方面,对我国现行消费税进行了较为全面、细致的分析,并提出了相应的调整措施。

Consumption tax,which supports the generally levied VAT and functions the special regulation,cannot meet the development of the economy.The paper completely analyzes the current consumption tax from the four aspects,levying scope,applicable tax rate,taxation basis and production stage.Finally the author puts forward the corresponding adjustment measures.