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消费税(Consumer tax)是以消费品Consumption tax(消费行为)的流转额作为课税对象的各种税收的统称。是政府向消费品征收的税项,可从批发商或零售商征收。销售税是典型的间接税。消费税是1994年税制改革在流转税中新设置的一个税种。消费税是在对货物普遍征收增值税的基础上,选择少数消费品再征收的一个税种,主要是为了调节产品结构,引导消费方向,保证国家财政收入。
Consumption tax (Consumer tax) Consumption tax Consumption (consumer behavior) turnover as a tax object of various taxes collectively. Is the government tax levied on consumer goods that can be collected from wholesalers or retailers. Sales tax is a typical indirect tax. Consumption tax is a newly set tax in turnover tax in 1994 tax system reform. Consumption tax is based on the general collection of value-added tax on goods, select a few types of consumer goods re-collection of a tax, mainly to adjust the product structure, guide the consumption direction, to ensure that the state revenue.