[经济学]浅析我国消费税现状与改革.docVIP

税法与实务课程论文 题 目 浅析我国消费税现状与改革 姓 名 学 号 院 系 经济管理学院 专 业 得 分 任课教师 年 月 日 目录 一、浅谈消费税………………………………………………………………………2 1、消费税的含义………………………………………………………………2 2、消费税的特点………………………………………………………………2 二、消费税的调节作用………………………………………………………………3 1、消费税对经济的调节作用消费税对收入分配的调节作用消费税对环境保护的调节作用According to the present situation and the reform of our country consumption tax Abstract：Consumption tax is has strong ability to control one of the categories of taxes that, as a national tax policy tools, the legislative intent, is expected to adjust the peoples consumption demand, guide the social resources allocation or regulate social wealth distribution, the nations realization of social economic policy goals. Since the 1994 years since the consumption tax official levy, the consumption tax system in our country play an active role of the rapid economic development but many years, industry structure adjustment of consumption structure of change, the our country present consumption tax system has inevitable shows and economic development does not adapt place, appeared active consumption tax system and social development level of the separation, in the form of tax levy limits and the collection of the defects in the link highlighted increasingly question this article through to the shortcomings of the current consumption tax and the limitations of the analysis, it puts forward several consumption tax reform thinking, hope can have certain help for consumption tax reform Key words: consumption tax tax reform assessment method levied range 一、浅谈消费税 1、消费税的含义 我国的消费税是对在我国境内从事生产、委托加工和进口应税消费品的单位和个人从事生产、委托加工和进口应税消费品的单位和个人消费税对经济的调节作用消费税对经济的调节作用主要通过改变商品的价格来影响生产和消费，而在税负归宿不同的条件下，其作用的对象也不同。　　1）在税负完全转嫁的条件下，有选择地对部分商品和消费行为课征消费税，一方面可以调节居民的消费总量，另一方面可以有效地调节居民的消费结构，从而引导消费方向，抑制超前消费需求。　　2）在税负完全不能转嫁的条件下，有选择地对部分商品和消费行为课征消费税，一方面可以调节生产规模，另一方面可以有效地调节生产结构，从而引导生产，