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消费税作为一种特殊的调节税,与一般的调节税——增值税共同作用,调节着特殊消费品的消费结构,限制奢侈品消费,从而使消费这一促进社会生产发展的最基本动力能符合国家的意志。同时,消费税还是贯彻国家产业政策的重要手段,是引导和促进经济结构调整的一项价外流转税。按目前税制,消费税的征税对象包括:一些过度消费会对人身健康、社会秩序或生态环境等方面造成危害的特殊消费品,如烟、酒等;奢侈品;非生活必需品,如珠宝首饰、化妆品等;高
Consumption tax, as a kind of special regulation tax, cooperates with the general adjustment tax - value-added tax, adjusts the consumption structure of special consumer goods and limits the consumption of luxury goods, so that consumption, the most basic impetus for promoting social production and development, Will. At the same time, the consumption tax is also an important means of implementing the national industrial policy and is a price-added turnover tax that guides and promotes the economic restructuring. According to the current tax system, the object of taxation on consumption tax includes: special consumer products such as cigarettes and alcohol that may cause harm to people’s health, social order or ecological environment through over-consumption; luxury items; non-necessities such as jewelery and cosmetics Etc .; high