完善我国消费税制的理论和制度探讨

我国消费税自1994年开征以来,在调节消费结构,正确引导消费方向以及增加财政收入等方面都发挥了积极作用。但随着经济发展、人们生活水平的提高,消费税制暴露了越来越多的不足。为了充分发挥消费税对经济的调节作用,现行消费税制亟需完善。本文首先对消费税的不足加以剖析;其次探讨了消费税改革所依据的基本原理;最后对如何完善我国现行消费税制度提出了几点建议。

Perfect Consume Tax System of China:An Analysis of Theory and System

In our country,the consume tax has been established since 1994 and has played an active role in adjusting the consume structure,rightly leading consume direction and increasing the revenue of finance.However,with the development of economy and the improvement of the people' s living standard,it is urgent to innovate the consume tax system.This article will analyze the disadvantages of our consume tax firstly,then provide the fundamental theory on which the innovation depends,at last,give some suggestions on how to perfect our current consume tax system.