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An Analysis of the Current Consumption Tax System of China on the Basis of Levy Goal and Tax Base——A Concurrent Discussion on the Improvement of the Defect of System
Author(s): 
Pages: 122-124
Year: Issue:  4
Journal: Economic Survey

Keyword:  课税目标不含税价格税基组成计税价格;
Abstract: 本文对中国现行消费税的课税目标和税基进行了分析,用经验数据验证了现行消费税的累退性质,制约了其实现间接调节收入差距的目标.同时指出了现行消费税在课税范围、税率和计税依据方面存在的缺陷及提出了相应的改进建议.
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