| 消费税制的国际比较及其对我国的启示 |
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| 引用本文： | 董再平. 消费税制的国际比较及其对我国的启示[J]. 广东经济管理学院学报, 2005, 20(6): 10-12,25 |
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| 作者姓名： | 董再平 |
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| 作者单位： | 广东经济管理学院,广东,广州,510400 |
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| 摘 要： | 消费税制改革是我国新一轮税制改革的任务之一。改革和完善我国消费税制，应借鉴国外一些成功经验，丰富和完善我国消费税的立法原则，适当扩大征税范围，调整税收负担，改革计税依据和征税方法。
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| 关 键 词： | 消费税制 立法原则 征税范围 税收负担 |
| 文章编号： | 1672-4100（2005）06-0010-03 |
| 收稿时间： | 2005-09-02 |
| 修稿时间： | 2005-09-02 |
A comparative study of consumer taxation systems and enlightenment for China |
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| Dong Zaiping. A comparative study of consumer taxation systems and enlightenment for China[J]. Journal of Guangdong Institute of Business Administration, 2005, 20(6): 10-12,25 |
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| Authors: | Dong Zaiping |
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| Abstract: | Consumer taxation reform is one of the tasks of the new round form in China. We should draw advanced experience from abroad to amend the of consumer taxes. It is necessary that the scope of consumer taxes be enlarged, and tax calculation and tax levying methods be reformed. of taxation system re law-making principles the taxes be adjusted |
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| Keywords: | consumer taxation systems legislative principles scope of tax collection taxationburden |
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