| 对木制一次性筷子征收消费税的四点反思 |
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| 引用本文： | 叶青.对木制一次性筷子征收消费税的四点反思[J].孝感职业技术学院学报,2007,10(2):82-83. |
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| 作者姓名： | 叶青 |
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| 作者单位： | 湖北职业技术学院财经系 湖北孝感432000 |
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| 摘 要： | 国家对木制一次性筷子征收5%的消费税,其目的是为了发挥消费税的调节功能,以引导消费,节约资源,加强环保意识。但该税率不高,达不到遏制使用木制一次性筷子的目的,本文建议提高木制一次性筷子的消费税税率,以期达到税法调节功能。
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| 关 键 词： | 木制一次性筷子 征收消费税 正确引导消费 节约森林资源 加强环保意识 |
| 文章编号： | 1671-8178（2007）02-0082-02 |
| 修稿时间： | 2007-01-15 |
On Collecting Comsumption Tax of One-off Wood Chopsticks |
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| YE Qing.On Collecting Comsumption Tax of One-off Wood Chopsticks[J].Journal of Xiaogan Vocational-Technical College,2007,10(2):82-83. |
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| Authors: | YE Qing |
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| Institution: | Hubei Vocational- Technical College Xiaogan , Hubei 432000 |
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| Abstract: | A 5% consumption tax of one-off wood chopsticks is collected in China.It is to bring into play its adjustment power,to guide consumption trend,to save wood resources,and to enforce environment protection.But the rate of consumption tax is not high,so it can not prevent the usage of one-off wood chopsticks.This article brings forward a suggestion that the consumption tax rate should be raised to bring into play its adjustment power. |
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| Keywords: | One-off Wood Chopsticks Collecting Comsumption Tax To Guide Consumption Trend To Save Wood Resources To Enforce Environment Protection Trend To Save Wood Resources To Enforce Environment Protection |
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