摘要
消费税对人们的日常生产、生活以及消费观念都产生了重要的影响,对生态保护、节能环保也具有非常重要的促进作用。1994年我国消费税法律体系初步建立,消费税正式作为独立税种而存在。2006年我国消费税又增加了一些绿色环保项目,消费税的"绿色化"趋势已经显现。分析当前我国消费税立法的现状和缺陷,并有针对性地提出对策,以期真正发挥消费税的"绿色化"功能。
The consumption tax has significent influence to our daily production,life and people s consumption concept.and the ecological environment protection,energy conservation and environmental protection also has very important promoting effect.In 1994 China s consumption tax law system preliminary established,formally as a separate tax and consumption tax.In 2006 China s consumption tax and added some green projects.Consumption of“green”trend has appeared.Mainly analyze the current situation and defects of China s consumption tax legislation,and puts forward a series of countermeasures aiming at giving full play to the Green function of taxation.
作者
魏俐伟
WEI Li-wei(Shandong University of Science and Technology,Qingdao 276800,China)
出处
《黑龙江生态工程职业学院学报》
2018年第4期7-10,共4页
Journal of Heilongjiang Vocational Institute of Ecological Engineering
关键词
消费税
绿色化
环境保护
税法
Consumption tax
Greening
Environmental protection
Tax law
