参考完善我国消费税政策的思考

完善我国消费税政策的思考摘要.................................................................................................................. 错误!未定义书签。

Abstract .......................................................................................................... 错误!未定义书签。

引言.................................................................................................................. 错误!未定义书签。

1 消费税简述................................................................................................. 错误!未定义书签。

1.1 消费税定义 ..................................................................................... 错误!未定义书签。

1.2 消费税特征 ..................................................................................... 错误!未定义书签。

1.3 消费税的重要性............................................................................. 错误!未定义书签。

2 我国消费税的发展历程及现状 .............................................................. 错误!未定义书签。

2.1 我国消费税的发展历程................................................................ 错误!未定义书签。

2.2 我国消费税现状............................................................................. 错误!未定义书签。

3 世界主要国家消费税分析....................................................................... 错误!未定义书签。

3.1世界主要国家的消费税发展......................................................... 错误!未定义书签。

3.2成功经验的共同点分析 ................................................................. 错误!未定义书签。

4 我国消费税政策存在的不足................................................................... 错误!未定义书签。

4.1价内税缺陷....................................................................................... 错误!未定义书签。

4.2征税环节缺陷 .................................................................................. 错误!未定义书签。

4.3征税范围不合理.............................................................................. 错误!未定义书签。

4.5相关法制不健全.............................................................................. 错误!未定义书签。

5 完善我国消费税政策的建议................................................................... 错误!未定义书签。

5.1实行价外税....................................................................................... 错误!未定义书签。

5.2完善征税环节 .................................................................................. 错误!未定义书签。

5.3调整征税范围 .................................................................................. 错误!未定义书签。

5.4细化税率设置 .................................................................................. 错误!未定义书签。

5.5建立完善的消费税法律体系......................................................... 错误!未定义书签。

总结.................................................................................................................. 错误!未定义书签。

参考文献.. (14)致谢 (15)摘要消费税政策是我国税收政策的重要内容，于1994年税制改革专门针对某些特殊产品进行的调节。

历经多年发展，消费税在消费结构的调节以及抑制过高消费和引导正确消费及增加税收方面都发挥了重要作用。

但是，与世界各国的消费税状况进行对比分析，发现我国消费税现实中还存在一些不足之处，必须加以重视。

本文主要从消费税相关理论出发，首先明确消费税的定义及特征。

然后联系相关实践，主要包括这一特殊税制在我国的发展历程并综合世界其他国家的消费税现实进行综合对比，详细分析世界成功经验的共同特点以及对我国消费税政策的启示。

并且进一步由我国消费税现实中分析出我国消费税政策存在的不足，然后有针对性的提出进一步完善我国消费税政策的建议，以期我国的消费税能够在现实中发挥更好的影响。

关键词：消费税；现状；缺陷；完善建议Perfecting the Policy of Consumption TaxAbstractConsumption tax policy is an important part of our tax policy, tax reform in 1994 specifically for the regulation of some special products. After years of development, the consumption tax adjustment in the consumption structure and inhibition of excessive consumption and consumer spending and increase taxes right direction, have played an important role. However, the consumption tax and the status of the world were analyzed and found that the consumption tax in China in reality there are still some deficiencies that must be seriously. This article mainly related to the consumption tax theory, the first clear definition and characteristics of the consumption tax. Then contact the relevant practices, including the special tax regime in the course of development in China and integrated world, the reality of other countries a comprehensive consumption tax contrast, detailed analysis of the common characteristics of successful experience in the world and the consumption tax in China Policy. And further from the reality of China's consumption tax consumption tax policy out of its shortcomings, and then further improve the targeted policy recommendations of the consumption tax to consumption tax in China can play better in the real effects.Key Words: Consumption Tax; Status; Defects; Suggestions for Improvement引言消费税作为国家税收政策的重要组成部分，是每个国家都非常重要的财政税收工具。

其立法意图也主要基于宏观调控的手段实现消费结构的有效调节和引导，进一步优化社会资源配置以及调节部分社会财富的重新分配，促进社会公平和稳定发展，以达到国家宏观调控的政治经济目标。