消费税改革的实现路径  

A Realization Path of the Consumption Tax Reform in China

作　　者：方佳佳[1,2,3] 田艾仑 张清华[1,2,3] 杨森平[1,2,3] 

机构地区：[1]暨南大学经济学院 [2]中国人民大学商学院 [3]北京市国家税务局第五直属税务分局

出　　处：《税务研究》2016年第6期35-39,共5页

摘　　要：本文首先分析目前我国环境污染情况,对环境污染进行分类后具体分析其原因;其次对消费税制度进行评析,提出现行消费税制度在保护生态环境方面存在的问题;最后提出消除各种类型环境污染的消费税改革的实现路径。This paper analyses the environmental pollution in China from the prospective of Beautiful China, giving the specific causes for all types of the environmental pollution. The paper reviews the current consumption tax system. On this basis, the paper points out its problems to be resolved in terms of environmental protection from the prospective of Beautiful China. Finally, the paper puts forward a concrete path of realization of the consumption tax reform aimed at eliminating various types of environmental pollution.

关 键 词：消费税 保护环境 课税范围 税率 

分 类 号：F812.42[经济管理—财政学]