消费税变革的国际趋势分析

International Trend of Consumption Tax Reform

消费税作为具有特殊调节作用的税种,其变革受到各国政府的高度重视。消费税的变革也在开征国家、课征范围、税率、国际趋同、税收征管以及资金使用等方面呈现出一些共同的趋势。从我国当前的情况看,消费税在征税范围、税目、税率、计征方式、税收归属等方面应借鉴国际经验进行改革,以适应社会、经济的发展需要。

The consumption tax is a tax with special regulation function, the reform of which is highly valued by governments around the world. There are some common trends of the consumption tax reform including levying countries, imposition scope, tax rate, international convergence, tax collection and administration as well as the use of tax revenue. According to current situation of China, the imposition scope, tax items, tax rates, collection methods and tax revenue distribution of consumption tax shall be reformed by referring to international experiences in order to meet the need of social and economic development.