【摘要】：我國消費(fèi)稅自1994年開征以來,發(fā)展非常迅速,現(xiàn)已成為第三大稅種,為引導(dǎo)正確的消費(fèi)價值取向,調(diào)節(jié)財(cái)富分配,籌集財(cái)政收入作出了非常重要的貢獻(xiàn)。但是,隨著經(jīng)濟(jì)的不斷發(fā)展,整體稅制改革的深入推進(jìn),消費(fèi)稅在稅制方面和稅種屬性方面都存在一定問題,制約其發(fā)揮更大的作用。為了更好地解決相關(guān)問題,本文試圖對消費(fèi)稅的改革路徑進(jìn)行分析,進(jìn)而提出一些具體建議。
[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.
【作者單位】： 遼寧省國家稅務(wù)局;
【分類號】：F812.42
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本文編號：2432136