对消费税征收范围调整的思考

Reflections on Adjustment of Consumption Tax Collection

消费税作为我国三大流转税之一,具有稳定国家财政收入、调节产品结构、引导消费方向、均衡收入分配以及促进节能环保的重大功能,是我国税制体系的一个重要组成部分。然而随着社会经济的发展和社会消费水平的提高,现行消费税法中的一些消费税目应该随着时代的发展做适当调整,鉴于此,探讨了新经济背景下现行消费税征收范围调整的必要性,并提出进一步完善消费税征收范围的对策建议。

Consumption tax is one of the three major indirect taxes which takes an an important part in China in our country tax system. It has many funetinns, such as the stability of national finance income, the adjustment of product structure, the guidance of eonsumption direction and the balance of income distribution and the promotion of energy＂ conservation and environmental protection, is. However, with the development of social economy and the level of consumption, some consumption tax items should be make appropriate adjustment, in view of this point, this paper discusses the necessity ~ft the current Consumption tax collection range adjustment in new economic background, and puts forward the countermeasures and suggestions of further perfecting the consumption tax collection range.