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Jingdong book

中国税收政策报告2012：税收与消费

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Jingdong book

中国税收政策报告2012：税收与消费

Name: 中国税收政策报告2012：税收与消费
Brand: Jingdong book
SKU: 3110179691
Price: 41.93 USD
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《中国税收政策报告2012：税收与消费》是在深化对消费认识的基础上，以一个全新视角来剖析税收与消费两者之间的互动关系。对消费的理解，通常局限于现代宏观经济学中的“消费需求”这个概念，并常与投资、外需联系起来，作为拉动经济增长的“三驾马车”之一来定位的。其实，消费有更丰富的内涵，不仅仅是一个经济变量和经济问题，而且也是一个社会变量和社会问题，与现在特别强调的民生问题更是有内在的关联性。消费属于经济运行过程，作为经济增长的动力，以及作为经济发展的目的，而成为经济循环流程中的关键；同时，消费又属于社会运行过程，直接成为人、劳动力生产和再生产的物质基础。消费是民生的载体，也是社会公平正义的最终反映。因此，消费是包含了经济和社会等诸要素的多维复杂问题，仅仅视为一个可统计的经济量是远远不够的，其实消费更应为视为一种状态，即“消费状态”，它至少由消费率、消费差距和消费安全三个基本要素组成。基于扩大内需战略的扩大消费，不只是量的增加，而应是消费状态的改善，即最终消费率的提升、消费差距的缩小和消费安全的强化。消费的落脚点在人。面对作为生产要素的人，消费的作用是资本化，形成人力资本、知识资本和社会资本。这是经济发展不竭的动力之源，更是当前转变经济发展方式的前提条件。面对作为人类文明主体的人，消费的作用是促进入的自由全面发展，实现人的更大程度的解放。我们研究团队正是本着这样一种认识，从不同侧面、不同角度研究了税收对消费的各种影响和作用。

Catalogue

第一篇如何看待消费
第一章对消费的多角度观察
第一节消费的基本概念
第二节经济学视野中的消费
第三节社会学视野中的消费
第四节消费与消费状态
第五节消费资本化与我国发展方式的转变
第二章我国的消费现状描述
第一节我国消费状态
第二节消费结构失衡
第三节消费福利化
第三章构建科学的消费观
第一节为什么要构建科学的消费观
第二节科学消费观的基本含义
第三节促进消费观的转变
第四节税收的作用

第二篇税收对消费的影响
第四章我国有一个什么样的税制？
第一节从税收收入结构说起
第二节税制结构
第三节税收总是在影响消费：负面的或正面的
第五章税收对宏观消费的影响分析
第一节税收对社会消费水平的影响
第二节税制结构对社会消费水平的影响
第六章税收对微观消费的影响
第一节税收与消费供给的关系
第二节税收与消费需求的关系
第三节我国现行税收制度对微观消费的不利影响
第七章税负痛苦指数与居民消费预期
第一节什么是“税负痛苦指数
第二节宏观税负对居民消费预期的影响
第八章税收对消费公平的影响
第一节流转税对消费的促进与阻碍：从“馒头税”说起
第二节所得税对消费的促进与阻碍：从“月饼税”说起
……
第三篇改善消费的税收对策

Book Abstract

潘耀民认为，首先，在当前通货膨胀背景下，面粉、馒头的价格在持续上涨，国家对很多商品都有补贴，却对市民一日三餐离不开的馒头征收17%的增值税，显然不合理。其次，生产馒头的大型企业的税负要高于很多个体户。因此，无论从理论上，还是现实需要上来讲，国家都应该降低馒头的增值税税率。
为此，山东省国税局作出公开解释：
第一，目前我国没有“馒头税”这一税种，山东省各级国税机关未擅自开征“馒头税”。潘耀民委员在政协提案中反映的是馒头税率的问题。媒体所称的“馒头税”其实是对销售馒头征收的增值税，而并非专门针对馒头这一食品单独开征的税种。根据《增值税暂行条例》的规定，生产和销售馒头应当缴纳增值税。
第二，馒头产品执行17%的增值税税率符合国家税法规定。目前我国的增值税设置了三档税率，基本税率为17%，对出口货物适用零税率，对粮食等产品实行13%的低税率。根据《财政部、国家税务总局关于印发（农业产品征税范围注释）的通知》（财税字[1995]52号）规定：“以粮食为原料加工的速冻食品、方便面、副食品和各种熟食品，不属于‘粮食’的征税范围。”馒头是粮食加工制成的熟食品，适用的增值税税率为17qo。
第三，消费者购买馒头承担增值税的计算问题。新闻报道中所称：“购买一元钱的馒头就要缴纳2毛钱的税”，这种说法是不准确的。我国增值税纳税人分为小规模纳税人和一般纳税人。
……

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