Problems Caused by Backward Transfer of Consumption Tax Collection in China and Countermeasures
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.
consumption taxbackward transfer of consumption tax collectioncollection and administrationtax burden levelprice-tax separation display system
万方数据
维普
