消费税会计存在的问题及改进研究摘 要一般说来，人们通过生产活动造出来的产品都要收取消费税，这是每个国家必须征收的消费代价。对于我们特色的社会国家，也必须要征收消费税，只有如此才能维持市场的正常运作。征收的税费的方法各有其特点，我国主要实行价内税。这种方式的征收从 1994 年就开始实行，到如今经过这么多年的改革和完善，它所占的比例也在逐年的增加。进入到全面建设小康社会的关键时期，我国的消费税也在发生了关键的改革时期。这种税费的影响了我国的经济总量，它的地位重大，但也存在税率、征收范围、优惠政策和监管制度等诸多问题，此文对此问题，提出了一些个人看法，并结合问题缺陷找出解决方法。关键字：消费税、税率、征收范围、解决方法PAGE \* MERGEFORMAT14AbstractConsumption tax is a typical indirect tax，It is the government's tax on goods. In our country ， Consumption tax only in the taxable consumer goods production, processing and import link tax . Set up a consumption tax in 1994，to the development in 2015，The status of consumption tax is only next to the value added tax, enterprise income tax, business tax, and become the fourth major categories of taxes . On 2016, Camp changed to increase the release of the policy, the tax rate of consumption tax will change, will have a major reform of the consumption tax. The consumption tax in our country, although very important, but there are also many problems, the tax levy scope, preferential policies and supervision system, this article on this issue, and put forward some personal opinions, and combined with the problems to find solutions.Key words: consumption tax，rate，collection range，solutionPAGE \* MERGEFORMAT14目 录绪论1. 消费税的概述1.1 消费税的目的和作用1.2 消费税的特点2. 消费税的应用2.1 消费税的计算公式2.1.1 一般情况下的计征2.1.2 从量计征2.2 消费税的征收范围和税率3. 消费税存在的问题3.1 征收范围过窄3.2 税率结构不存分3.3 征税的优惠政策过少3.4 征税的监管力度过松4. 完善...
