摘要
白酒5角钱消费税从量计征,每瓶10元的酒要摊到5%的消费税,每瓶2.5元的酒要摊到20%的税。“从量税”给企业经营带来巨大压力,无论品牌、资金实力,还是企业综合抗风险能力,都产生了巨大的影响。“从量税”的实施在制造企业间造成新的不公平,加剧不正当竞争。目前低度白酒的税赋明显高于高度白酒,“量大面广”的低档白酒产品质量难以得到保障。5角钱的从量消费税,竟造成国家在整个白酒产业领域里的税收增幅趋缓和税源大面积不必要流失,实在得不偿失!(小雨)
Fifty cent consumption tax was imposed on per bottle liquor, 5 % of the amount of 10 Yuan per bottle liquor and as high as 20 % of the amount of 2.5 Yuan per bottle liquor. Such taxation approach brought great pressure on enterprise management and had massive effects on enterprise product brands, enterprise capital efficiency and enterprise risk-reducing capability. The practice of such taxation policy had created new unfairness among manufacturers and intensified illicit market competition. Currently, tax of low-alcohol liquor was evidently higher than that of high-alcohol liquor. Consequently, it was hard to ensure the quality of low-grade liquor products. Such taxation approach eventually resulted in slow tax increase and unnecessary drain of tax sources, which was regarded as a bad policy unworthy of implementation. (Tran. by YUE Yang)
出处
《酿酒科技》
北大核心
2005年第4期17-21,共5页
Liquor-Making Science & Technology
关键词
白酒
消费税
影响
liquor
consumption tax
effects