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消费税是对特定的消费品和消费行为在特定的环节征收的一种间接税,一般来说,选择征收消费税的消费品都是非生活必需品、奢侈品或其它需要限制的产品.国家对这些产品征税,除增加国家的财政收入外,更主要的是为了限制其生产和消费,以体现国家的奖限政策,引导我国的消费结构向合理、健康的方向发展.由于消费税的这种特殊调节功能,除了出口的消费品外,国家一般不再给予消费税减免税优惠政策.但由于实行新税制后,部分消费品税负有所上升,而目前这些生产企业又较为困难,针对这些情况,国家对个别消费品实行了减税政策,目前,就现行消费税来说,主要有以下两种优惠政策:
Consumption tax is an indirect tax imposed on a specific part of a particular consumer product and consumer behavior. Generally speaking, consumer products that are subject to the consumption tax are non-necessities, luxury goods or other products that need to be restricted. The state taxes these products except Increase the country’s fiscal revenue, the more important thing is to limit its production and consumption, in order to reflect the country’s award-winning policy, to guide our consumption structure to a rational and healthy direction.As a result of this special adjustment function of consumption tax, in addition to exports Of the consumer goods, the state generally no longer give preferential tax relief on consumption tax However, due to the introduction of the new tax system, the tax burden on some consumer goods has risen, and now these manufacturing enterprises and more difficult, for these situations, the state implemented a reduction of individual consumer goods Tax policy, at present, the current consumption tax, the following two preferential policies: