摘要:针对目前消费税制存在的缺陷,应适时调整消费税的征税范围,强化消费税的调节功能。扩大消费税的征收范围,应将一些高档消费品高消费娱乐行为纳入消费税征收范围,以加强对东部发达地区高收入群的适当调节,使其成为消费税的重要承担者。这样一方面可以增加国家财政收入,为中西部发展提供财力支持;另一方面又有利于缩小东、西消费水平差距。
provide financial support.
Consumption Tax for the current defects should adjust the scope of consumption tax , consumption tax to strengthen the regulatory function . First, to expand the scope of consumption tax levy should be some high-end consumer goods, high consumption of entertainment into the scope of consumption tax act to strengthen the eastern region of the high-income group appropriately adjusted , making it an important consumption tax burden. This can increase state revenues , provide financial support for the development of western regions ; hand it helps narrow the East, West consumption level gap. Second, adjust , refine existing items and precisely defined boundaries Exemption . Such as : alcohol and car tires intended use shall be divided into tariff for medical and industrial alcohol and used for construction vehicles , mining vehicles , bus tires should be exempt. Skin and hair care products in the face of oil with the economic development and people's living standards improve, people are no longer a luxury but a necessity . From the perspective of promoting the development of backward areas , the production of such necessities of life in the western region , the protagonist of the consumer market , and its consumption accounts for a larger proportion of household consumption , be taxed , the western region will obviously increase the tax burden , is not conducive to the people of the western region improvement of living standards .
Talent is the key to promoting regional economic development one of the factors . At this stage, large numbers of people into the eastern coastal areas of our country under the premise of how to retain existing talent in the region and attracting talent reverse flow backward eastern region is the tax policy issues that must be considered . Therefore , according to China's actual situation , the personal income tax aspects of the implementation of comprehensive income tax system combined with the classification . Combined taxable items , will be divided into operating income, labor income , investment income and other income . In addition to operating income , he withheld the implementation of the project first , and then consolidated taxable. Operating income ratio of 25 per cent tax rate . Implementation of backward regions with lower levy rate in order to encourage the development of economy . Wages, salaries and other labor income taking progressive rates , but not too much progression should be between 5-6 and reduced the top marginal tax rate to 35%. This can form a good mechanism for attracting talent , not only to enjoy the practical benefits of the western regional talent , but also help to encourage people in the western sector .
First, an appropriate increase in the proportion of VAT into place , taking into account the level of economic development of the western region and the state of the industry , should increase the proportion of the western share , 25% , based on an appropriate increase , enhance financial western region to promote economic development in the western region . Second, the consumption tax is shared by the central tax reform tax . If the long-term implementation of a single central
taxation system , the lack of benefits, would undermine local initiative , and taking some of the consumption tax payable industries ( tobacco and alcohol ) , etc. Some provinces in the western region is a pillar industry , and should t
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