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国务院批转发改委《关于2013年深化经济体制改革重点工作的意见》提出:“合理调整消费税征收范围和税率,将部分严重污染环境、过度消耗资源的产品等纳入征税范围。”显然,我国将“环境保护”纳入消费税征税范围倾向非常明显。本文归纳了我国将“环境保护”纳入消费税征税范围的现实意义,揭示了我国将“环境保护”纳入消费税征税范围面临的问题,提出了我国将“环境保护”纳入消费税征税范围的政策建议。
“The Opinions of the State Council on Retransferring the NDRC’s” Suggestions on Deepening the Key Work of Economic Restructuring in 2013 “put forward:” Reasonable adjustments should be made to the scope and rate of consumption tax levied to include some products that seriously pollute the environment and over-consume resources. “” Obviously, China will “environmental protection” into the consumption tax levy range is very obvious. This paper summarizes the practical significance of incorporating “environmental protection” into the scope of taxation of consumption tax in our country, reveals the problems that our country is putting in the “environmental protection” in the scope of taxation of consumption tax, and proposes that our country should include “environmental protection” Policy Suggestions on the Scope of Consumption Tax.