【作者】 甘泉；

【导师】 鲍灵光；

【作者基本信息】 苏州大学 ， 财政学， 2008， 硕士

【摘要】 1994年税制改革,我国建立了现行的消费税制度,经过多次调整,消费税制度不断得以完善。我们知道消费税具有征收范围的可选择性,征收环节单一性,征收方法灵活,税额、税率具有差别性和税负可转嫁性等特点。因此,它在引导、调节消费,促进产品、产业结构调整,缓解收入差距进一步拉大、调节收入分配,充分发挥税收环保功能以及组织财政收入等方面都具有十分重要的作用。随着我国社会主义市场经济的发展,消费税作为国家宏观调控的重要手段之一,在我国经济社会发展过程中发挥着越来越重要的作用。基于此,本文就着力通过对我国消费税经济社会效应的研究来综合评价我国消费税制度,并对进一步完善消费税制度提出建议。本文在采用规范分析的方法深入阐述消费税相关理论问题的基础上,并结合我国实际,通过规范和实证分析相结合的方法具体研究我国消费税在税收体系中的作用和对经济运行、社会发展的影响。本文全面研究分析了消费税对于我国经济社会的影响,肯定了消费税在调节经济、促进社会公平正义、促进人与自然和谐发展等方面的作用。并根据我国经济发展的实际,探索性的提出进一步完善消费税制度、充分发挥其经济社会调节功能,以促进我国经济社会全面发展的建议。本文主要分为三部分,第一部分主要在于阐述消费税相关理论问题;第二部分从消费税对中央财政收入的影响、对产业结构调整的影响、对收入分配调节的作用以及消费税在促进环境保护等方面的作用来具体分析消费税对我国经济社会的影响;第三部分在消费税经济社会效应分析的基础上,对我国消费税制度进行评价,并对其前景进行分析,最后则根据我国的国情探索性的提出进一步完善消费税制度的建议。更多还原

【Abstract】 The tax reform in 1994, China has established the existing system of consumption tax. Consumption tax system is constantly being improved after several adjustments. We know that consumption tax has many characteristics, it has alternative of range of collection, has the option of a single link, flexible way of collecting, the amount of tax to be paid and tax rate are different, and the tax burden can be shifted,etc. . It has very important effect on guiding and regulating the consumption, promoting the products and industrial structure, further easing the income gap is widening, adjusting income distribution, giving full play to environmental protection functions, as well as organizing financial revenue. With the development of the socialist market economy, consumption tax has brought the more and more important effect into play in the process of our country economic and social development as one of important country macroeconomic regulation and control means. On this basis, this paper focus on the adoption of China’s economic and social effects of the consumption tax to the comprehensive evaluation of China’s consumption tax system, and further improve the system of consumption tax proposals. In this paper, in-depth analysis of the consumption tax theory by normative economics method. On this basis, and combined with the reality of our country, studying the effect of consumption tax in the tax system, and the effect to economy operation and social development by normative and positive economics methods. In this paper a comprehensive study of the consumption tax for China’s economic and social impact, affirmed the consumption tax in the role of regulating the economy, and promoting social fairness and justice, promoting the harmonious development of the human being and the nature. According to the actual economic development of our country, exploring the proposals of further improving the consumption tax system, give full play to their economic and social regulation. To promote the comprehensive development of China’s economic and social.This paper is divided into three parts. Part I is mainly expounded the consumption tax theory; In the PartⅡ, making analysis of the consumption tax on the impact of China’s economic and social, from the consumption tax for the central fiscal revenue impact, from the consumption tax impact on the adjustment of the industrial structure, the adjustment of income distribution and the role of consumption tax in the promotion of environmental protection areas. Part III evaluates the consumption tax system of China and analysis its prospects, on the basis of the analysis the economic and social effects of the consumption tax. Finally, the paper explored the proposals of further improving the consumption tax system in accordance with China’s national conditions.更多还原