摘要
"十三五"时期是我国新一轮财税体制改革的重要时期,消费税作为新一轮财税体制改革中税制改革的主要税种,其改革内容值得重视。本文在简要回顾我国消费税改革的基础上,立足于消费税的定位及奢侈品的属性,为"十三五"时期进一步完善奢侈品消费税提出具体的政策建议。
The 13th Five-Year Plan period is an important period of China＇s new round of fiscal and tax reform leading to establish the modern fiscal system. The consumption tax is a key tax in the tax reform of the new round of fiscal and tax reform, so its reform is worthy of attention. Based on the orientation of consumption tax and the attribute of luxury goods, the paper takes the luxury consumption tax as a case study. Finally, the paper puts forward some policy suggestions.
出处
《税务研究》
CSSCI
北大核心
2016年第6期30-34,共5页
关键词
奢侈品
消费税
财税体制改革
Luxury goods
Consumption tax
New round of fiscal and tax reform
