中华人民共和国消费税法（征求意见稿）(110)
<P style="BOX-SIZING: border-box !important; TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 39px; WIDOWS: 2; TEXT-TRANSFORM: none; FONT-STYLE: normal; TEXT-INDENT: 43px; MARGIN: 0px; MIN-HEIGHT: 1em; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: 0px; COLOR: rgb(51,51,51); CLEAR: both; FONT-SIZE: 17px; FONT-WEIGHT: 400; WORD-SPACING: 0px; PADDING-TOP: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial"><SPAN style="BOX-SIZING: border-box !important; PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 楷体_GB2312; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; FONT-SIZE: 21px; PADDING-TOP: 0px">（二）将已实施的消费税改革和政策调整内容体现在法律草案中。</SPAN></STRONG><SPAN style="BOX-SIZING: border-box !important; PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 仿宋_GB2312; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; FONT-SIZE: 21px; PADDING-TOP: 0px">为了充分体现改革成果，结合现行政策和征管实践，对不适应经济社会发展和改革要求的内容，作出适当调整和完善，将《条例》上升为法律。主要根据征收环节变化，统一调整纳税人范围表述；结合改革成果，补充和完善税目税率表。</SPAN>
<P style="BOX-SIZING: border-box !important; TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 39px; WIDOWS: 2; TEXT-TRANSFORM: none; FONT-STYLE: normal; TEXT-INDENT: 42px; MARGIN: 0px; MIN-HEIGHT: 1em; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: 0px; COLOR: rgb(51,51,51); CLEAR: both; FONT-SIZE: 17px; FONT-WEIGHT: 400; WORD-SPACING: 0px; PADDING-TOP: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial"><SPAN style="BOX-SIZING: border-box !important; PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 楷体_GB2312; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; FONT-SIZE: 21px; PADDING-TOP: 0px">（三）</SPAN></STRONG><SPAN style="BOX-SIZING: border-box !important; PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 楷体_GB2312; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; FONT-SIZE: 21px; PADDING-TOP: 0px">根据消费税调控特点，授权国务院调整税率。</SPAN></STRONG><SPAN style="BOX-SIZING: border-box !important; PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 仿宋_GB2312; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; FONT-SIZE: 21px; PADDING-TOP: 0px">消费税是调节税种，对生产和消费行为具有重要调节职能。国务院需要根据经济发展、产业政策、行业发展和居民消费水平的变化等因素，对消费税税率进行相机调整。因此，《征求意见稿》设置了对消费税税率的授权条款。</SPAN>
总共119页
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