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近来,社会上有传闻“下半年开征消费税”,并说“这是对特定行业和特定产品开征以最终消费者为对象的消费税。行业包括餐饮、游艺、夜总会、卡拉OK、按摩等娱乐业和一些服务性行业,产品则包括烟、酒、化妆品、珠宝等奢侈高档消费品;税率按行业不同,如电子游戏机等的消费税,可能高达20％”、为此,有人担心自己的消费水平会被动提高。带着这些问题,记者采访了税务部门的有关人士。 消费税早就开征了 没想到,记者开门见山的问话弄得税务部门的同志们一头雾水,他们对“下半年开征消费税”——“税收领域这么大的一件事”纷纷摇头表示不知道,因为“消费税早就开征了”。一位税务部门的人士说:“据咨询中心的同志反映,最近确实有不少人咨询这件事。人们肯定是将消费型增值税和消费税两个不同的概念混淆了！” 增值税分为消费型、收入型和生产型,我国目前采用的是生产型增值税。据报道称,我国即将进行的税制调整主要是改现行的生产型增值税为消费型增值税。生产型增值税也好,消费型增值税也罢,都是增值税的一种。而消费税则是就某些特殊消费品征收的一种税。
Recently, there have been rumors in the community that “the consumption tax will be levied in the second half of the year” and that “this is a consumption tax levied on the final consumer for certain industries and specific products. The industries include the entertainment industry such as restaurants, entertainment, night clubs, karaoke and massage Some service industries include luxury premium consumer products such as cigarettes, wine, cosmetics and jewelery; the tax rate may vary from industry to consumer such as video game consoles and may amount to as much as 20% ”; for this reason, some worry that their consumption level will be passive improve. With these questions, the reporter interviewed the relevant tax department. Consumption tax has long been pre-levied Did not expect the reporter’s straightforward question confused the comrades of the tax department confused, they are “the second half of the year the introduction of consumption tax” - “such a big thing in the field of tax” have shook his head did not know, Because “the consumption tax has long been levied.” A tax official said: “According to the comrades in the consulting center, quite a few people did consult this matter recently. People definitely confuse the two different concepts of consumer value-added tax and consumption tax!” The VAT is divided into Consumption, income and production, our country is currently using a production-based value-added tax. According to reports, the forthcoming adjustment of the tax system in our country is mainly to change the existing production-type value-added tax into a consumer-type VAT. Value-added tax is also good, consumer value-added tax worth mentioning, are a kind of value-added tax. The consumption tax is a tax levied on certain special consumer goods.