摘要
消费税是我国税收中的一个主要税种,具有调节经济和获取税收收入两大基本功能。本文针对我国消费税实践中存在的问题,提出调控优先,兼顾收入的消费税体制完善的远期目标和扩大税基、调整部分税目税率、加强征管的近期对策。
Consumption tax having two basic characteristics of adjusting economy and collecting revenues is one of principal taxes in China.Facing the problems,this paper proposes that the priority is given to economy adjussment,revenue should also be taken into account in order to improve the consumption tax system.In the near future,the way to deal with it is to enlarge the tax bases,to adjust some tax items and rates,and to strengthen tax collection.
关键词
消费税
税收改革
税收征管
consumption tax
tax reform
tax imposition and administration
