略论从价税与从量税在商品税中的采用

从价税与从量税是在商品税征收过程中经常采用的两种征收方法。传统的税收理论基于普通商品的前提对于从价税和从量税的优缺点进行了一些经济上的分析。而对商品特性分析的深入和税收征收研究的发展为从价税和从量税的比较研究提供了新的理论支撑。该文写作的目的即在于在传统分析的基础上结合商品的特殊性和税收征收方面的新理论,对从价税和从量税进行进一步的探讨,以期对相关实践起到一定的参考作用。

On the Adoption of Advalorem Taxes and Specific Duty in Commodity Tax

Both advalorem taxes and specific duty are regular means of the levy of commodity tax.In classic theory,both the advantages and disadvantages of these two kinds of means were analyzed under the hypothesis that commodities are all common commodities.However,when special features of some commodity and the development of tax levy are in consideration,the analysis of two means can go further.The author did this job on the foundation of the review of classic theory with the hope that this job is helpful to the correlative practice.