试论消费税税制改革与完善

目前，消费税成为世界各国广泛研究的课题，在税收政策中扮演越来越重要的角色。我国自1994年1月开始征收消费以来，消费税收入从514．07亿元增长到1634亿元，翻了3倍。但是，由于消费税是一个与社会发展同步的税种，同时我国的消费税税制处于发展的初级阶段，现行消费税税制还存在一些问题。2006年4月1日，我国对消费税税制做了一次重大的调整，是自实行消费税以来第一次重大变革，为以后的进一步完善消费税指明了方向。

On the Reform of Consuming Taxation System

Currently, the consumption tax becomes the topic that the international community studies extensively, more and more important role of impersonation in the revenue from tax policy. Our country since January of 1994 started collect to consume, the consumption tax income increases RMB163.4 billions from RMB 51. 407 billions, turning over 300%. But, because the consumption tax is an and societies to develop the synchronous tax to grow, the consumption tax tax system of the our country is placed in the entry- level stage of the development at the same time, the current consumption tax tax system still exists some problems. On April 1 in 2006, the our country does an important adjustment to the consumption tax tax system, is from practice since consumption tax for the first time graveness change, This adjustment is hereafter of further perfect consumption tax indicated the direction.