为什么要征消费税？

• 出 处: 湖南老年
• 发表日期: 1994年03期
• 关键词: 商品流通税 工商统一税 征收范围 比例税率 单位税额 课税对象 税制改革 通行作法 征收方法 价内

为什么要征消费税？消费税是世界各国普遍采取的一种税。据不完全统计，全世界已有１２０多个国家开征了消费税。对消费品课税在我国由来已久，新中国成立以后先后实行的货物税、商品流通税、工商统一税、工商税以及现行的产品税、增值税中，对一些消费品如烟、酒、化妆品...

Why consume tax? Consumption tax is a tax commonly adopted by all countries in the world. According to incomplete statistics, more than 120 countries in the world have imposed consumption tax. Taxation on consumer goods has existed for a long time in our country. After the founding of new China, the tax on goods, the circulation of commodities, the consolidated tax on industry and commerce, the industrial and commercial tax as well as the current product tax and value-added tax have been applied to some consumer products such as tobacco, alcohol and cosmetics. ..