我国消费税现存问题及改革思路探讨
发布时间：2019-02-28 20:16
【摘要】：我国消费税自1994年开征以来,发展非常迅速,现已成为第三大税种,为引导正确的消费价值取向,调节财富分配,筹集财政收入作出了非常重要的贡献。但是,随着经济的不断发展,整体税制改革的深入推进,消费税在税制方面和税种属性方面都存在一定问题,制约其发挥更大的作用。为了更好地解决相关问题,本文试图对消费税的改革路径进行分析,进而提出一些具体建议。
[Abstract]:Since the levy of consumption tax in 1994, it has developed very rapidly and has become the third largest tax. It has made a very important contribution to guide the correct consumer value orientation, regulate the distribution of wealth, and raise financial revenue. However, with the continuous development of the economy and the deepening of the reform of the overall tax system, consumption tax has some problems in both the tax system and the attribute of the tax category, which restricts it to play a greater role. In order to solve the related problems better, this paper attempts to analyze the reform path of consumption tax, and then puts forward some concrete suggestions.
【作者单位】： 辽宁省国家税务局;
【分类号】：F812.42
，
本文编号：2432136
[Abstract]:Since the levy of consumption tax in 1994, it has developed very rapidly and has become the third largest tax. It has made a very important contribution to guide the correct consumer value orientation, regulate the distribution of wealth, and raise financial revenue. However, with the continuous development of the economy and the deepening of the reform of the overall tax system, consumption tax has some problems in both the tax system and the attribute of the tax category, which restricts it to play a greater role. In order to solve the related problems better, this paper attempts to analyze the reform path of consumption tax, and then puts forward some concrete suggestions.
【作者单位】： 辽宁省国家税务局;
【分类号】：F812.42
，
本文编号：2432136
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