消费税征收范围的国际比较与启示

22INTERNATIONALTAXATIONINCHINA2010-5RESEARCHANDINQUIRY:OECDAbstract:Exciseisofgreatsignificanceinrev-enuefinancingandeconomicregulation.Theexertionofthesefunctionsofexcisedependsontherationalityofitslevyingscope.ThispapermakesacomparisonofthelevyingscopeofexciseinsomeOECDcoun-triesandsomedevelopingcountriesbysummarizingtheircharacteristics,andthenputsforwardsomesug-gestionsonadjustingthelevyingscopeofexciseinChina.Keywords:ExciseLevyingscope2009OECDOECDOECD;23INTERNATIONALTAXATIONINCHINAINTERNATIONALTAXATIONINCHINA2010-512.32005751014200641OECD1.A2.B3A+B24INTERNATIONALTAXATIONINCHINA2010-5123.20%,RESEARCHANDINQUIRY25INTERNATIONALTAXATIONINCHINAINTERNATIONALTAXATIONINCHINA2010-5://()9.21010.110.210.310.411*11.111.21212.120101112.21313.113.21414.114.214.31515.115.220046115.3OECD1(2)(3)(4)(8)(13)(5)(6)(7)(14)(15)(9)(12)(10)(11)A+BA+BA+BA+BA+BA+BA+BA+BA+BA+BA+BA+BA+BAAAAAABBBBBBBBA2.13.13.23.33.44.14.24.3LPG5.16.17.17.27.38.18.28.38.49.19.210.110.210.310.4**11.2*12.111.12.213.113.214.114.214.315.115.215.3