消费税变革的国际趋势分析  

International Trend of Consumption Tax Reform

作　　者：李华[1] 蔡倩[1] 

机构地区：[1]山东大学经济学院,山东济南250100

出　　处：《国际税收》2014年第3期16-20,共5页International Taxation In China

基　　金：国家社科基金重大项目"深化收入分配制度改革的财税机制与制度研究(13&ZD031)";教育部基金项目"收入倍增与公平分配:税收激励均衡政策优化研究(13YJA790046)";中国税务学会重点课题"现代税制结构优化问题研究(2013-1)";山东大学自主创新重大项目"结构性减税与税制结构优化的耦合性研究(IFW12105)"的阶段性研究成果

摘　　要：消费税作为具有特殊调节作用的税种,其变革受到各国政府的高度重视。消费税的变革也在开征国家、课征范围、税率、国际趋同、税收征管以及资金使用等方面呈现出一些共同的趋势。从我国当前的情况看,消费税在征税范围、税目、税率、计征方式、税收归属等方面应借鉴国际经验进行改革,以适应社会、经济的发展需要。The consumption tax is a tax with special regulation function, the reform of which is highly valued by governments around the world. There are some common trends of the consumption tax reform including levying countries, imposition scope, tax rate, international convergence, tax collection and administration as well as the use of tax revenue. According to current situation of China, the imposition scope, tax items, tax rates, collection methods and tax revenue distribution of consumption tax shall be reformed by referring to international experiences in order to meet the need of social and economic development.

关 键 词：消费税 变革 国际趋势 

分 类 号：F812.42[经济管理—财政学]