消费税征收范围的国际比较与启示

An International Comparison of the Levying Scope of Excise and Its Implications for China

消费税具有重要的财政意义,也是政府调节经济的重要手段,而这两方面的作用在很大程度上取决于消费税征收范围的合理性。本文主要对OECD部分成员国和部分发展中国家的消费税征收范围进行比较分析,总结其主要特点,并对调整我国消费税征收范围提出了几点建议。

Excise is of great significance in revenue financing and economic regulation. The exertion of these functions of excise depends on the rationality of its levying scope. This paper makes a comparison of the levying scope of excise in some OECD countries and some developing countries by summarizing their characteristics,and then puts forward some suggestions on adjusting the levying scope of excise in China.