以可持续性税制为目标重构我国现代消费税制

我国消费税经历了10年的历史,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、社会环境的变化,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。特别是人们对可持续发展的日益重视,决定也必须以可持续性税制为目标,重构符合我国国情的现代消费税制度。

Reconstructing the Tax System of Modern Consumption in China with the Goal of Sustainable Tax System

The consumption tax experienced the history of the decade in our country, which has positive effects on adjusting consumption structure, leading consumption direction correctly and increasing financial income. But along with the economy and the variety of social environment, the tax system of consumption in many aspects all expresses the limitation which can't mutually adapt to the economy development, so it needs to be reformed. Especially people pay more attention to the sustainable development, the paper pointed out that we must set the goal of sustainable tax system, reconstruct modern tax system of consumption of our country.