摘要
在增值税的份额中,划出一部分一般产品消费税,归消费地政府所有。设立一般产品消费税征收上可以减少偷税行为,可以区分企业与消费者纳税责任,可以减少当地的财富流失。
The consumption tax to take the place of some quotient of VAT should be returned to the local government.The newly-added general product consumption tax not only prevents tax evasion,regulates the tax liability between enterprises and consumers,but also reduces the loss of wealth in the local region.
出处
《经济研究导刊》
2010年第13期15-16,20,共3页
Economic Research Guide
关键词
增值税
一般产品消费税
地区贫富差别
所得税转移
地区财富流失
VAT
general product consumption tax
difference of the rich and the poor between regions
transform of individual income tax
the loss of wealth in the local region