小议消费税政策调整

财政部、国家税务总局联合下发通知,从2006年4月1日起,对我国现行消费税的税目、税率及相关政策进行调整,以进一步增强消费税调节功能。本文在阐明此次政策调整的基本原则的基础上,对消费税的新增税目、取消税目以及对一些税目、税率的调整等一系列内容进行了介绍。最后,从促进环境保护和节约资源以及合理引导消费和间接调节收入分配两方面解析此次消费税政策调整的重点。

The Ministry of Finance and State Administration of Taxation sent out public notice on March 21, 2006 that there will be some readjustment of categories, rates and related policies of Chinese current consumption tax since April 1, 2006, in order to strengthen its regulating function further. Therefore, this paper introduces the new and canceled categories and adjustment of some items and rates on the basis of the fundamental principles. Finally, it emphasizes the key point of this adjustment from the aspects of promoting environmental protection and saving sources as well as guiding rational consumption and regulating income distribution indirectly.