“营改增”背景下的消费税改革路径

On the Reform of Consumption Tax under the Background of “Replacing Business Tas with VAT”

"营改增"在我国全面施行,消费税的作用日益突出,消费税改革也受到了越来越多的关注。政府及税务部门要采取正确的措施,将其改革工作落实到位,实现我国财税体制改革的深化。围绕消费税改革的特点、现状和意义,明确"营改增"背景下的消费税改革思路,以调整完善消费税制度,将部分商品和劳务纳入消费税征收范围。

With the “replacing business tax with value-added tax （YAT）” has in China, the consumption tax becomes increasingly prominent. Meanwhile , the has also attracted much attention . Therefore , the government and the revenue department should takemeasures to promote the reform , asure the implementation and deepen the refortem . This paper mainly discusses the characteristics , the status quo, the significance of consumption taxreform and the reform of consumption under the background of ^replaccng business tax” for the purpose of improving the consumption tax system , and add some goods scope of consumption tax .