The problems of the difficulty of consumption tax collection and management,the deviation between tax revenue and tax sources,and the unreasonable matching of tax rates in the reform of the backward transfer of consumption tax collection in China were expounded.Reform measures were proposed such as improving the tax collection and management system,establishing the tax collection standard for online transaction receipts,reducing the statutory consumption tax rate while keeping the tax burden unchanged,adhering to the off-price tax model and establishing a price and tax separation display system.
关键词
消费税/征收环节后移/征管/税负水平/价税分离显示制度
Key words
consumption tax/backward transfer of consumption tax collection/collection and administration/tax burden level/price-tax separation display system
维普
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