目前,我国消费税的征收范围的选择具有一定的不适应性;税率设计不科学;税负偏低;实行价内税具有较大的隐蔽性;纳税环节的规定不尽合理;计税依据的确定不太规范,从而使消费税的特殊调节作用无法充分发挥。为此,必须调整消费税的征收范围,使其与社会经济适位;实行统一比例税率,充分发挥消费税调节经济的适应性和灵活性;逐步提高垄断性行业的应税消费品的税负;改价内税为价外税,增加其透明度;将消费税的纳税环节由生产环节调整为零售环节,规范其计税依据,以防止税收的流失,增强消费税的调节功能。 At present, the choice of the scope of the consumption tax in our country has a certain degree of incompatibility; the design of the tax rate is unscientific; the tax burden is too low; the internal tax of the practicing price has greater concealment; the provisions of the tax payment link are not reasonable; Not normative, so that the special regulatory role of consumption tax can not be fully utilized. To this end, it is necessary to adjust the scope of the levying of consumption tax to make it fit with the social economy; to implement a unified proportional tax rate, to give full play to the consumption tax to adjust the economy’s adaptability and flexibility; to gradually raise the tax burden on taxable consumer goods in monopoly industries; The internal tax is the price-added tax, increasing its transparency; adjusting the tax payment section of consumption tax from the production section to the retail section and regulating its tax base so as to prevent the loss of tax revenue and enhance the regulatory function of the consumption tax.