我国消费税制度改革与完善研究  

Research on the Reform and Improvement of Consumption Tax System in China

作　　者：刘植才[1] 黄凤羽[1] 刘荣[1] 

机构地区：[1]天津财经大学

出　　处：《税务研究》2008年第5期49-51,共3页

摘　　要：本文从我国消费税的课征范围、税负水平、税率设计、计征方式,以及征收环节等层面,对现行消费税制度进行了系统的分析、评价,并提出了改革、完善的对策。This paper analyzes and evaluates the current system of consumption tax in China systematically from various aspects, including tax scope, tax burden level, tax rate, methods for calculation and collection links. Finally, it gives some countermeasures on its reform and improvement.

关 键 词：消费税 课征范围 税负水平 税率设计 计征方式 征收环节 

分 类 号：F812.42[经济管理—财政学] F832.51