我国流转税制度的改革目标和政策选择——基于消费税的视角  

China turnover tax system's reform target and policy selection——angle basing on consumer tax

作　　者：梁清园[1] 

机构地区：[1]华南理工大学经济与贸易学院,广东广州510006

出　　处：《特区经济》2011年第1期146-147,共2页Special Zone Economy

摘　　要：近年来,我国税收的国际、国内环境都发生了很大变化,流转税制也应做出相应的变革才能使税收适应社会经济的发展,更好地发挥组织收入和调节经济的作用。本文从流转税的一个构成部分——消费税的角度,来分析我国消费税制度改革的目标及政策选择,以期能够促进我国流转税制度的完善。In recent years,great changes have taken place in international and domestic environment of china tax system,Transfer tax system should also make corresponding changes to meet the social and economic development and better play the role of allocating income and regulating the economy.This paper,from the perspective of consumption tax,analyzes the objective and policy option of consumption tax system reform,with the hope of promoting the improvement of china transfer tax system.

关 键 词：消费税 改革 税收制度 

分 类 号：F812.42[经济管理—财政学]