从征税环节谈对我国消费税改革的质疑

从今年4月1日起,我国开始实行新的消费税政策。新政策对消费税的税目、税率进行了必要的调整。这是自1994年设立消费税之后的最大一次政策调整。此次改革在社会上引起了强烈反响,同时也引起了一些质疑和争论。文章分析了目前消费税征税环节错位产生的负面影响,对此次消费税改革提出了质疑和进一步的改革建议。

Questioning of China consuming tax reform from tax levying detail

China adjusted its list of taxable items and rates as well as other related consumption tax policies this year.It is the biggest change to be made to the consumption tax system since 1994.This new consumption tax policy caused strong echo and dispute.This paper analysis negative influence of wrong tax payment stages of china's consumption tax and brings in some reforms.