环境保护视角下的消费税改革路径  

The Path of Consumption Tax Reform in the Perspective of Environmental Protection

作　　者：孙开[1] 金哲[1] 

机构地区：[1]东北财经大学财政税务学院

出　　处：《税务研究》2012年第6期40-43,共4页

摘　　要：消费税不仅影响着人们的生产、生活及消费方式,还对环境改善、资源节约和有效利用产生着愈加突出的作用。近几年,经过不断调整和改革,我国消费税的节能环保政策取向日益凸显,但在征税范围、税率设计和征税环节选择等方面仍存在着亟待解决的问题。本文认为,随着消费税制度改革的深化,应着力突出其促进环境保护、支持节能减排的功效,兼顾其收入分配的职能,并据此采取一系列行之有效的对策措施。In recent years, China＇s consumption tax has been tending towards energy saving and environmental protection through constant adjustment and reform. This paper argues that great efforts should be made to give its full play in the promotion of environmental protection and the support of energy-saving and emission reduction while taking into account its income distribution function. The paper presents a series of countermeasures for consumption tax base and rate design and taxation in the process of deepening reform.

关 键 词：消费税 环境保护 效应 改革 

分 类 号：F812.42[经济管理—财政学]