基于地方主体税种构建的消费税改革建议
发布时间：2018-08-07 18:08
【摘要】：正一、重组课税范围。消费税课税范围体现了消费税的课税广度。现行消费税课税范围过窄,弱化了应有的调节作用,限制了消费税收入增长,使得消费税收入主要来源于烟草、酒类、汽油和汽车四类消费品。从引导消费倾向角度来看,应将私人飞机、高档皮草、高档时装等新兴奢侈品,高级美容、高档会所、高档娱乐等高档消费行为纳入到课税范围。另外,从可持续发展角度来看,应将不利于健康生活理念的消费品,如皮革制品、水泥、化工产
[Abstract]:First, restructuring the scope of taxation. The scope of tax on consumption tax reflects the tax breadth of consumption tax. The current tax range of consumption tax is too narrow, which weakens the regulating function, limits the increase of consumption tax income, and makes the consumption tax income mainly come from four categories of consumer goods: tobacco, alcohol, gasoline and automobile. From the point of view of guiding consumption tendency, the new luxury goods, such as private jet, high-grade fur, high-grade fashion, high-grade beauty, high-grade club, high-grade entertainment and so on, should be included in the scope of taxation. In addition, from the perspective of sustainable development, consumer goods, such as leather products, cement and chemical products, which are not conducive to the concept of healthy living, should be taken into account.
【分类号】：F812.42
本文编号：2170897
[Abstract]:First, restructuring the scope of taxation. The scope of tax on consumption tax reflects the tax breadth of consumption tax. The current tax range of consumption tax is too narrow, which weakens the regulating function, limits the increase of consumption tax income, and makes the consumption tax income mainly come from four categories of consumer goods: tobacco, alcohol, gasoline and automobile. From the point of view of guiding consumption tendency, the new luxury goods, such as private jet, high-grade fur, high-grade fashion, high-grade beauty, high-grade club, high-grade entertainment and so on, should be included in the scope of taxation. In addition, from the perspective of sustainable development, consumer goods, such as leather products, cement and chemical products, which are not conducive to the concept of healthy living, should be taken into account.
【分类号】：F812.42
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1 吴塞骥;模拟提高中国卷烟消费税税负及其效应分析[D];首都经济贸易大学;2017年
，本文编号：2170897
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