我国消费税征收环节后移所引发的问题及应对措施  

Problems Caused by Backward Transfer of Consumption Tax Collection in China and Countermeasures

作　　者：苦打哈 KU Daha(School of Law and Political Science,Yunnan University of Finance and Economics,Kunming 650221,China)

机构地区：[1]云南财经大学法政学院,云南昆明650221

出　　处：《沈阳大学学报（社会科学版）》2024年第3期10-17,共8页Journal of Shenyang University:Social Science

基　　金：湖南省未成年人检察理论研究基地研究项目(22WJJDZC02)。

摘　　要：阐述了我国消费税征收环节后移改革中出现的消费税税收征管难度加大、税收与税源发生背离、税率配套不合理等问题;提出了健全税源征管制度、建立线上交易收货地征税标准、保持税负水平不变而下调消费税法定税率、坚持价外税模式并建立价税分离显示制度等改革措施。The problems of the difficulty of consumption tax collection and management,the deviation between tax revenue and tax sources,and the unreasonable matching of tax rates in the reform of the backward transfer of consumption tax collection in China were expounded.Reform measures were proposed such as improving the tax collection and management system,establishing the tax collection standard for online transaction receipts,reducing the statutory consumption tax rate while keeping the tax burden unchanged,adhering to the off-price tax model and establishing a price and tax separation display system.

关 键 词：消费税 征收环节后移 征管 税负水平 价税分离显示制度 

分 类 号：D922.22[政治法律—经济法学]