我国消费税的调整与完善

The Adjustment and Perfection of Consumption Tax in China

消费税是世界各国普遍采用的一种税收政策,我国在1994年税制改革的时候确立并开征了消费税。长期以来,消费税对引导产业结构、消费结构、调节收入、保证国家财政收入方面发挥了重要作用。我国在2006年4月对消费税作了重新调整,论文针对调整后消费税征收过程中存在的征税范围"错位",税率设计不合理、征收形式和征收环节不透明等弊端,提出了调整征税范围、完善征税环节、改消费税为价外税、适当调整消费税税率等进一步完善消费税的建议。

Consumption tax is a tax policy generally applied by countries all over the world, which was set up when tax reform was carried out in our country in 1994. For a long period of time, consumption tax has played an important role in directing industrial structure, consumption structure, adjusting income, and guaranteeing national financial in- come. In April 2006, China readjusted consumption tax. Focused on the shortcomings such as the slide of tax scale, irrationality of tax rate design, and the opaqueness of collection form and collection link, the article put forward such suggestions as adjusting the scale of tax collection, perfecting tax collection links, transforming consumption into tax excluded in price, and adjusting the rate of consumption tax to further perfect consumption tax.