认识我国消费税

• 机 构: 财政部税政司税源调查分析处,
• 出 处: 中国财政
• 发表日期: 2009年19期
• 关键词: 消费税 征收力度 应税消费品 计税价格 如烟 比例税率 社会财富 定额税率 征收范围 计税办法

一、我国消费税基本情况消费税是对过度消耗资源和危害生态环境的商品(如汽油、柴油、汽车、轮胎),过度消费不利于人类健康的商品(如烟、酒)以及只有少数富人才能消费得起的商品(如贵重首饰)等征收的一种税。消费税作为一个政府调节生产消费和社会财富再分配的手段,被世界各国广泛采用,而且征收力度

First, the basic situation of China’s consumption tax Consumption tax is excessive consumption of resources and endanger the ecological environment of goods (such as gasoline, diesel, automobiles, tires), over-consumption of products not conducive to human health (such as tobacco, alcohol) and only a few rich people to consumption A tax that can be levied on goods such as expensive jewelery. Consumption tax, as a means by which the government regulates the production and consumption and redistribution of social wealth, has been widely adopted by all countries in the world and has been levied