摘要：随着社会经济情况的不断变化，我国进行了深入的经济体制改革和税制改革，要通过改革破难题，促发展，惠民生。在中国目前的税制结构中，流转税作为第一大税类，其收入占我国税收总收入的60%以上。而增值税和消费税作为流转税的重要组成部分，对于新常态下产业深化，分配格局优化和经济效率的提高有着重要作用。然而，流转税过高的比重也降低了居民的消费水平，影响了政府调节收入分配，调控经济的功能。本文从流转税整体出发，分别就增值税和消费税进行了国内外比较分析，并对如何更好的进一步完善我国流转税制提出了建议。

关键词：流转税；比较；比重；改革

Comparison  and  research  on circulation tax

Abstract：With the change of social and economic situation, our country carried out in-depth economic system reform and tax reform.We could solve  problems,  promote development and livelihood through reform. In China's current tax system structure, circulation tax,as the largest type of tax,account for more than 60% of China's tax revenue. And value added taxes and consumption taxes, as an important part of the circulation tax, play an important role in the industrial deepening, optimization of the distribution pattern and improvement of the economic efficiency. The large proportion of circulation tax will lower residents' consumption level and affect the government adjustment in economic and income distribution. In this paper, starting from the overall circulation tax, value added taxes and consumption taxes at home and abroad were analysed and some suggestion on how to improve  the  circulation  tax were put  forward.

Keywords:  circulation  tax;  comparison;   proportion; reform

目录

0引言 1

1流转税概述 1

1.1流转税作用 1

1.2流转税总体比较 2

2增值税定义及其比较分析 3

2.1增值税的定义及其类型 3

2.2我国增值税发展历程 4

2.3我国增值税与相关国家比较分析 4

2.3.1增值税地位与收入归属比较 4

2.3.2增值税税率的比较 5

2.3.3增值税征收范围的比较 6

2.3.4对于小微企业增值税处理问题的国际比较 7

2.4关于进一步完善我国增值税制的建议 7

3消费税定义及其比较分析 8

3.1消费税定义及我国发展概况 8

3.2消费税与相关国家比较分析 9

3.2.1消费税的地位与税收归属比较 9

3.2.2消费税税率的比较分析 10

3.2.3消费税征收范围比较分析 10

3.2.4消费税计税方式比较分析 11

3.3进一步完善我国消费税的建议 12

3.3.1扩大征税范围 12

3.3.2细分消费税税率 12

3.3.3调整消费税计税方式 13

4关于进一步完善我国流转税制的建议