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1994年税制改革时,国家对包括卷烟在内的部分消费品开征了消费税。这一税种的开征,对正确引导消费和投资方向,促进产品和产业结构的合理调整,均衡企业间的收入分配,保证国家财政收入的稳定增长,具有积极而重要的作用。在征收消费税的消费品中,由于卷烟实现的销售额较大,又实行从价计征的方法,因此,卷烟消费税的计征在整个消费税的征管工作中占有举足轻重的地位。日前,有关部门组织对部分烟草企业消费税的计缴情况进行了
In the tax reform of 1994, the state imposed a consumption tax on some consumer products, including cigarettes. The introduction of this tax has a positive and important effect on correctly guiding the direction of consumption and investment, promoting the rational adjustment of products and industrial structure, balancing the distribution of income among enterprises, and ensuring the steady growth of state revenue. Consumption tax in the consumption of consumer goods, because the sales of cigarettes to achieve greater, but also the implementation of ad valorem method, therefore, the consumption tax of cigarettes in the consumption tax collection and management work occupies a pivotal position. Recently, relevant department organizations conducted the payment of consumption tax on some tobacco companies