摘要
消费税是国家根据经济发展水平 ,考虑人民的生活水平、消费水平和消费结构而征收的一种税。目的是抑制超前消费和对奢侈品的消费。随着时间的推移、社会的发展 ,其固定不变的税目、税率必将逐步失去其合理性 。
The consumption tax is a kind of tax collected by governments which is based on the level of economic development,people's living standard,consumption standard and structure. It contributes to control the conspicuous consumption. As time goes on and the society develops,Its tixed tax items,tax rates are bound to lose its formal property. So it is necessary to adjust them. This article does research on the above topics.
关键词
消费
消费税
消费品
消费行为
税目
税率
税收
Consumption
Consumption Tax
Consumption Behaviour
Tax Items
Tax Rate
