完善消费税的思考

消费税计税价格核定与增值税的相关规定不衔接，不利于税款及时入库，难以防范纳税人偷漏税款；单一环节征税消弱了消费税的调节功能，难以形成完整的税收征管链条；价内税不能解决重复征税问题。为此，建议比照增值税的相关规定调整消费税计税价格，调整部分消费品征税环节，改价内税为价外税。

Thoughts on Perfecting Consumption Tax

The existent method of checking and ratifying the price for tax assessment of consumption tax disaccords with the related regulations of value-added tax, which is unfavorable for timely tax collection and revenue's turning over to the state treasure and makes it difficult to prevent tax evasion of taxpayers; single process of levying impairs the regulating function of consumption tax and results in the inability to form a chain of taxation levying and administration; In addition, tax included in price can not solved the problem of repeating tax levying. Therefore, the author makes suggestions on regulating price for tax assessment and levy process of some consumables according to the related regulations of value-added tax and further transforming tax included in price into tax excluded in price.