| 我国消费税改革争论述评 |
| |
| 引用本文： | 白彦锋. 我国消费税改革争论述评[J]. 中央财经大学学报, 2006, 0(8): 18-21 |
| |
| 作者姓名： | 白彦锋 |
| |
| 作者单位： | 中央财经大学 北京100081 |
| |
| 摘 要： | 从2006年4月1日开始的消费税改革引起了人们极大关注和热烈争论。我们应当理性看待消费税的调节作用,并研究消费税未来的改革取向,从征收范围和征管环节等角度对消费税加以完善。
|
| 关 键 词： | 消费税改革 征收环节 |
| 文章编号： | 1000-1549（2006）08-0018-04 |
| 收稿时间： | 2006-06-07 |
| 修稿时间： | 2006-06-07 |
The Review on the Reform of Consumption Tax |
| |
| BAI Yan-feng. The Review on the Reform of Consumption Tax[J]. Journal of Central University of Finance & Economics, 2006, 0(8): 18-21 |
| |
| Authors: | BAI Yan-feng |
| |
| Affiliation: | BAI Yan-feng |
| |
| Abstract: | The recent reform of consumption tax has attracted much attention.We should treat the regulating role of consumption tax from a rational aspect.And at the same time,we should study its future reform direction actively.By enlarging its range and changing its collection point,we can improve it once more. |
| |
| Keywords: | The reform of consumption tax Collection point |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
