消费税改革对商贸企业的影响与对策 消费税改革对商贸企业的影响与对策摘 要随着社会经济的发展与经济结构的不断完善，带动了消费水平的提高的同时，原本的消费税政策已经不能满足当今经济的发展和社会经济结构的优化，消费税自从1994 年开始出现，就已经成为了一个主要的税种，消费税是典型的间接税。在最新的消费税改革政策中主要的变化就是央地共享税收和征收环节的后移，这标志着消费税的改革进入一个加速推进的阶段，有利于增加财政收入。其中，征收环节的变化对商贸企业的影响是很大的。本文基于此种背景下，从消费税改革的内容尤其是征收环节的后移，并结合消费税的相关概念和商贸企业的特点对商贸企业消费税税赋缴纳的影响进行研究分析，同时对如何应对消费税征收环节变化提出建议措施，方便商贸企业借鉴参考，使商贸企业获得更大的利润空间，从而促进我国商贸企业的发展与进步。北京理工大学珠海学院 2020 届本科生毕业论文关键词：消费税改革；商贸企业；影响；对策北京理工大学珠海学院 2020 届本科生毕业论文The influence of consumption tax reform on commercial enterprises and countermeasuresAbstractWith the socio-economic development and the continuous improvement of the economic structure, which has driven the improvement of consumption levels, the original consumption tax policy has been unable to meet the development of today's economy and the optimization of the socio-economic structure. Since the emergence of consumption tax in 1994, it has become As a major tax, consumption tax is a typical indirect tax. The main change in the latest consumption tax reform policy is the backward movement of central and central tax sharing and collection, which indicates that the reform of consumption tax has entered an accelerated phase and is conducive to increasing fiscal revenue. Among them, the changes in the collection link have a great impact on business enterprises. This article is based on this background, from the content of the consumption tax reform, especially the backward ...
