西方消费支出税简介

• 作 者: 李万甫
• 机 构: 吉林财贸学院,
• 出 处: 涉外税务
• 发表日期: 1990年02期
• 关键词: 消费支出税 个人所得税 支出课税 部分收入 课征 所得课税 所得额 消费型增值税 构成课 课税对象

(一)消费支出税设想的由来个人及其家庭,从各种来源取得收入,在交纳个人所得税之后,就形成个人可支配的收入。这项收入的大部分会用于个人及其家庭的消费,形成消费支出。不用于消费的那部分收入,就形成储蓄。在两方国家,曾提出过对消费支出可构成课税的对象的设想。

(1) The Origin of the Consumption Expenditure Tax Imagine that individuals and their families receive income from various sources and, after paying their personal income tax, form an individual’s disposable income. Much of this revenue is spent on the consumption of individuals and their families, resulting in consumer spending. Not for consumption of that part of the income, the formation of savings. In both countries, the idea of ​​spending tax on taxable objects has been proposed.