期刊文献+

关于我国白酒消费税的探讨 被引量:3

A Discussion on Liquor Consumption Taxation in China
原文传递
导出
摘要 过度饮酒有害健康,并给社会造成负面影响。为合理引导白酒消费、保证国民健康与安全,我国于1994年开始对白酒征收消费税。然而,由于我国白酒消费税存在实际税负率偏低、税率设置无差异等问题,白酒消费税限制白酒消费的调控职能和作用发挥不明显。为更好发挥白酒消费税限制白酒消费的作用,应将白酒消费税由生产环节征收后移至零售环节征收,根据白酒酒精含量的不同设置差异化税率,把白酒消费税的价税列示方式由价税合一改为价税分列。 Excessive drinking is harmful to health and causes negative externalities to society.In order to guide liquor consumption reasonably and ensure national health and safety,China levied a consumption tax on liquor in 1994.However,due to the low actual tax burden rate and no difference in tax rate setting of liquor consumption tax,it is difficult for the liquor consumption tax to limit liquor consumption.In order to better play the role in restricting consumption,the liquor consumption tax should be levied from the production link to the retail link.Differentiated tax rates should be set according to the different alcohol content of liquor.The listing method should be changed from combination of price and tax to separation from price and tax.
作者 费茂清 刘佳 黄江 FEI Maoqing;LIU Jia;HUANG Jiang
出处 《税务研究》 CSSCI 北大核心 2021年第9期37-42,共6页
关键词 白酒 消费税 征收环节 税率 Liquor Consumption Tax Taxable Level Tax Rate
  • 相关文献

参考文献8

二级参考文献89

共引文献66

同被引文献14

引证文献3

二级引证文献5

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部