完善我国消费税的思考正文.docVIP

摘要 我国自1994年税制改革确立了消费税之后，消费税几经改革，目的都是使消费税的调节功能得到加强。消费税作为政策性极强的税种，.而且征税范围通常是特定的、以列举方式出现的，因此在讨论消费税的功能时，对消费税征范围的研究也就十分必要。我国的消费税是典型的有限性消费税，因此对消费税的征税范围以及在有限的征税范围内实现消费税的功能就成了研究消费税的重点问题。进入20世纪70年代，世界主要国家的消费税的征税范围都有扩大趋势，调控的力度也进一步加强。这主要是由于伴随着经济的发展，政府不得不面对很多发展中的问题:贫富差距进一步扩大、环境恶化、消费观扭曲等等，在消费税上就体现在对更多的奢侈品、奢侈行为征税;开征具有环保意义的绿色消费税;对容易产生外部效应，尤其是负外部效应的行为征税等。目的都是使消费税的政策效应得到有效体现，使消费税成为真正意义上的“经济诱导税”，而不仅仅是获取税收收入的一种手段。我国消费税确立时间较晚、消费税的经济调节功能还未得到有效体现，虽然我国在2006年进行了新一轮的消费税改革，但仍然没有从整体上改变我国消费税征税范围过窄、调控力度有限的不足，本文也就是以此为契机进行阐述的。 关键词：完善，我国，消费税，思考，研究； Abstract Since our country the tax reform in 1994 established a consumption tax, consumption tax after the reform, the purpose is to make the consumption tax adjustment function gets strengthening. Consumption tax as the tax policy sex is extremely strong,. But the tax range is usually given, by listing examples appear, so in the discussion of the consumption tax consumption tax on the function, scope of research is very necessary. Chinas consumption tax is typically limited consumption tax, the consumption tax revenue as well as in a limited scope of Taxation to achieve the function of consumption tax consumption tax has become the key problem research. In nineteen seventies, major countries in the world of consumption tax revenue has a trend of expansion, the strength of adjusting control also is strengthened further. This is mainly due to accompany with the economic development, the government had to face a lot of problems in development : the gap between rich and poor to expand further, deterioration of the environment, consumption conception distort and so on, in the consumption tax is reflected in the more luxury goods, luxury tax levy; environmental significance of green consumption tax; the prone to external effects, especially is a negative externality behavior tax. The purpose is to make the consumption tax policy effect be effectively reflected, so that consumption tax to become a real sense of economic induced tax, but is not only a means of