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lv se fa zhan li nian yu xiao fei shui de wan shan
Pages: 42-45
Year: Issue:  7
Journal: Taxation Research Journal

Keyword:  生态文明绿色发展消费税;
Abstract: 党的十八大明确提出推进绿色发展的执政新理念,这对税制改革提出了新要求。消费税由于征税范围有限、税率设计偏低、征税环节存在漏洞等原因,对促进我国绿色发展的作用较弱。本文分析指出,应基于绿色发展理念对消费税加以完善,及时扩大征税范围,适当提高适用税率,大力加强征管力度。
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