The paper completely analyzes the current consumption tax from the four aspects,levying scope,applicable tax rate,taxation basis and production stage.

 
  • 作為與增值稅相配套發(fā)揮特殊調節作用的消費稅,已經(jīng)越來(lái)越不適應經(jīng)濟形勢發(fā)展的要求。
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