中美消费税法比较与WTO体制下中国消费税改革

消费税法在当今世界各国为实现可持续发展纷纷进行税收法律制度的绿色改革的大环境下越来越受到青睐。美国的消费税法历史长,现已相当完善,我国的消费税法历史短,在立法、征税范围、税率、税负、纳税环节等方面存在不足。通过对两国消费税法进行比较研究,学习和借鉴先进经验,找出差距,适当调整我国消费税法,与国际接轨。这不仅可以缩短贫富差距,实现共同富裕,也符合WTO对其成员国的要求。

On the Contrasting between Chinese and American Laws of Excise Tax and Reform of Chinese Excise Tax in the System of WTO

Law of Excise Tax has appealed increased attentions of most governments around the world as follows the "green reforms" of legal system on taxation worldwide for achievement of sustaining development of their own.In US, the deep long history has seen Law of Excise Tax generating, developing and functioning perfectly to some extend.Whereas, in China, as a subsidiary item with young age, the Law of Excise Tax exists incompletely in legislation, scopes of taxation, tax rate ect.This article, therefore, takes the aim to compare and research furtherly the Laws of Excise Tax between these two countries so as to obtain something worthy and meaningful to adjust and complete our relative tax laws to be in line with WTO's requirement to its members and international conventions as well.