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基于理论和计征环节的中国现行消费税税基诠释——兼论现行制度的缺陷与改进 被引量:2

The Annotation of Current Excise Tax System of China based on the Theory and Levy——How to Improve the Defect of the System
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摘要 本文从价内计税与价外计税、含税价格与不含税价格、等特殊纳税业务的"组成计税价格"方面,分别对中国现行消费税税基进行了诠释,以理论和计征两个视角从深度上强化了对消费税特质的理解与认识,避免对消费税产生理解上的偏差和认识上的误区,并指出现行消费税税基存在的缺失及相应的改进建议。 The paper gives annotation to the tax base of excise tax respectively from price inclusive tax, price exclusive tax, price including tax, price before tax, and composing tax paying price. The paper also focuses on understanding and cognition of excise tax particularity theoretically and practically, and avoids misunderstanding. Meanwhile it points out the existing defect of the system and suggests some improvements.
作者 郝春虹
出处 《财经论丛》 CSSCI 北大核心 2009年第4期29-35,共7页 Collected Essays on Finance and Economics
关键词 税基 价内计税 不含税价格 组成计税价格 tax base price inclusive tax price duty unpaid composing tax paying price
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参考文献9

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