發(fā)布時間：2018-08-07 18:08

【摘要】：正一、重組課稅范圍。消費稅課稅范圍體現(xiàn)了消費稅的課稅廣度�，F(xiàn)行消費稅課稅范圍過窄,弱化了應(yīng)有的調(diào)節(jié)作用,限制了消費稅收入增長,使得消費稅收入主要來源于煙草、酒類、汽油和汽車四類消費品。從引導(dǎo)消費傾向角度來看,應(yīng)將私人飛機、高檔皮草、高檔時裝等新興奢侈品,高級美容、高檔會所、高檔娛樂等高檔消費行為納入到課稅范圍。另外,從可持續(xù)發(fā)展角度來看,應(yīng)將不利于健康生活理念的消費品,如皮革制品、水泥、化工產(chǎn)
[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.
【分類號】：F812.42

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1 吳塞驥;模擬提高中國卷煙消費稅稅負及其效應(yīng)分析[D];首都經(jīng)濟貿(mào)易大學(xué);2017年

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