【摘要】 在分析消费税的征收目的、征收范围的同时,分析影响消费税征收额的相关因素,然后运用多元线性回归,分析了1994年—2004年消费税征收额与经济景气状况、通货膨胀水平、贫富差距和居民生活水平的相互关系。根据回归分析结果,结合我国2006年消费税改革的内容,提出实行消费税价税分离,加大税收对环境、能源的保护力度,调整征税范围,体现国家产业政策。更多还原

【Abstract】 This paper firstly explains the goal and scope of consumption tax,and then analyses the related impact factors of consumption tax volume.Following that,using multiple linear regression,this paper analyses the relationship between consumption tax volume(1994—2004) and economic situation,inflation,poorrich gap and residents living level.According to the analysis results,joining with the content of consumption tax reform in 2006,the paper puts forward to separate price and tax,intensity the tax’s protection for environment and energy, adjust the scope of tax to reflect the national industrial policy.更多还原