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quan mian tui jin xian dai xiao fei shui zhi de gai ge
Author(s): 
Pages: 54-56
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  现代消费税制调节功能征收范围征税方式征税环节;
Abstract: 回顾我国消费税制18年的历史,消费税对调节消费结构、正确引导消费方向和增加财政收入等都发挥了积极作用。但随着经济社会的发展,消费税制在许多方面都表现出与经济发展不相适应的局限性,亟需改革。因此,基于我国"十二五"规划纲要对消费税制改革的具体要求,本文认为,消费税制改革的着力点应在征收范围、税率结构、征税环节和征税方式等方面,并循序渐进,分步推进,建设符合我国国情的现代消费税制度。
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