关于消费税的归宿问题,在两方已经争论了几百年,大体上得到两种结论:一种是传统的观点,认为消费税是归消费者单独负担的:另一种是少数人根据清楚有力的论据,认为消费税是由各种生产要素和消费者共同分担的。这种情况在最早争论时是这样,今天仍然是这样。这个争论至少可以追溯到十七世纪。当时的英格兰和荷兰提出征收国内货物税。英国的货物税是在1643年第一次引进的,大多数学者都认为它是一种对消费者的课税。正如后来塞里格曼(Edwin R.A.Seligam)在其1927年出版的《税收的转嫁与归宿》书中所提出的:“最早提出货物税制度的学者们没有透过表面事实进一步注意到,货物税是对可消费的商 On the issue of the fate of the consumption tax, which has been debated between the two sides for hundreds of years, there are basically two conclusions: one is the traditional view that the consumption tax is solely borne by consumers; the other is that the minority is clearly and forcefully The argument that the consumption tax is shared by various factors of production and consumers. This is the case in the earliest debates, and it remains the same today. This debate dates back at least to the seventeenth century. At that time, England and the Netherlands proposed the collection of domestic tax. The British tax on goods was first introduced in 1643, and most scholars consider it a tax on consumers. As later Edwin R Aligam put it in his 1927 book, “Towards the Passing and Fulfilling of Taxes,” scholars who first proposed a tax system for goods did not further note on the merits that the tax on goods Is a consumable business