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我国消费税的功能定位是与增值税相配合,发挥调节消费结构、引导消费方向、保证财政收入、缓解社会分配不公的作用。基于这一功能定位,消费税征收范围应当随着产业结构、消费结构、国家宏观经济政策倾向、经济发展水平以及人们消费水平的变化而做出相应调整。在最近的一次较大规模的消费税税制调整中,增加了游艇、高尔夫球及球具、高档手表等高档消费品税目以及实木地板、木制一次性筷子等不利于环保的消费品税目,在原成品油税目下增设石脑油、润滑油、溶剂油、燃料油等子目并取消了日常护肤护发品税目。06年的消费税税目
The functional orientation of China’s consumption tax is to tie in with the VAT and play the role of adjusting the consumption structure, guiding the consumption direction, ensuring the financial revenue and alleviating the unfair distribution of the society. Based on this functional orientation, the scope of the collection of consumption tax should be adjusted correspondingly with changes in industrial structure, consumption structure, national macroeconomic policy tendencies, economic development level and people’s consumption level. In the recent adjustment of a larger consumption tax system, tax items such as high-end consumer goods such as yachts, golf balls, golf clubs and high-end watches as well as non-eco-friendly consumer goods items such as solid wood flooring and wooden disposable chopsticks were added to the original refined oil tax items Under the additional naphtha, lubricants, solvent oil, fuel oil and other subheadings and canceled the daily skin care products tax items. 2006 consumption tax items