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。本文归纳增加了我国将“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 State Council put forward:"reasonable adjustment the scope of consumption tax levy and tax rate, taking some serious pollution of the environment, excessive consumption of resources products into tax levy. This paper summarized the practical signiifcance of environmental protection into the scope of consumption tax levy, reveals the problems and proposed relative policy recommendations.
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机译:消费者中心消费者中国消费者消费者消费品消费税消费品消费税及消费者物品消费量和消费品消费物品消费品消费物品消费品消费税消费税消费税消费税消费税消费税及消费者物品消费税CHÍaEsUapERCEpÇÃOROCONsUmO E Da pERmIssIVIDaDE paRENTaL aNTE O UsO DEsUBsTÂNCIas