消费经济词条选登

• 作 者: 颜波
• 出 处: 消费经济
• 发表日期: 1990年06期
• 关键词: 征税对象 进口附加税 石油税 特种消费行为税 事业单位奖金税 纳税义务人 房产税 筵席税 消费经济 劳务报酬

[消费税]以日用消费品和某些特种消费行为等为征税对象的一类税收。资本主义国家的消费税分为国内消费税与国境消费税二种。国内消费税主要包括货物税、营业税、增殖税、盐税、石油税、烟酒税等;国境消费税主要包括关税及关税进口附加税等。消费税属于间接税种,可转嫁给消费者负担,是资本主义国家广泛采用的税种。我国对

[Consumption Tax] A class of tax that targets consumer goods and certain special consumer behaviors. The consumption tax in capitalist countries is divided into two kinds: domestic consumption tax and national consumption tax. The domestic consumption tax mainly includes the goods tax, business tax, growth tax, salt tax, petroleum tax, tobacco and alcohol tax, etc. The front-line consumption tax mainly includes the customs duties and import duties surcharge. Consumption tax is a indirect tax, can be passed on to consumers, is widely used by capitalist countries tax. My country is right