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“十三五”期间我国居民消费税改革及策略

【作者】 李淑红

【Author】 Li Shuhong;Henan Institute of Economics and Trade;

【机构】 河南经贸职业学院;

【摘要】 "十三五"期间我国将传统的"间接税制"转变为"直接税制",优化税收模式,实现税收在收入、消费和财富三个环节的平衡分布。文章研究基于消费税的特征、功能展开,在阐述我国消费税发展历程的背景下,分析当前我国消费税改革中存在的问题,提出了构建动态性消费税调节机制、优化消费税税率结构和层次、实行多环节征税以及价外新征办法等对策。

【Abstract】 During the period of 13 th Five-Year Plan, China changes the traditional indirect tax system to the direct tax system,centralized optimization in production and management aspects of general tax mode, tax distribution in the balance of income,consumption and wealth. This paper, based on the characteristics of the consumption tax, function deployment, under the background of consumption tax in our country, analyzes the problems existing in China’s current consumption tax reform. At last it proposes the solution strategy in aspects of adjustment mechanism, structure and linkage.

【关键词】 消费税税制改革存在问题解决策略
【基金】 河南省科学技术课题《“营改增”对河南省服务业的影响及对策研究》(课题编号:152400410117)
  • 【DOI】10.16331/j.cnki.issn1002-736x.2017.03.020
  • 【分类号】F812.42;F126.1
  • 【网络出版时间】2017-02-28 16:26
  • 【下载频次】215
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