各国消费税发展的若干特征与启示  

The Characteristics and Enlightenment of Consumption Tax Development in Various Countries

作　　者：龚辉文[1] Gong Huiwen

机构地区：[1]国家税务总局税收科学研究所

出　　处：《财政科学》2023年第6期104-114,共11页Fiscal Science

摘　　要：本文根据各国消费税实践,将消费税的征收模式分为“独立综合型”“独立分设型”“嵌入型”和“复合型”四种模式,并从消费税的征收模式、征收范围、税率变化和征收环节四个方面总结了各国消费税发展的基本特征,最后就此提出了五个方面的启示。According to the consumption tax practice of various countries,this paper divides the collection mode of consumption tax into four modes:"independent and comprehensive","independent and separate","embedded"and"compound",and summarizes four basic characteristics of the development of consumption tax in the world from four aspects of consumption tax collection mode,collection scope,tax rate changes and collection links,and finally puts forward five aspects of enlightenment.

关 键 词：消费税 征收模式 征收范围 税率 征收环节 

分 类 号：F811.4[经济管理—财政学]