中华人民共和国消费税法（征求意见稿）(119)
<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">（九）关于消费税改革试点。</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">为落实</SPAN><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">党中央、国务院关于健全地方税体系、中央与地方收入划分改革的有关要求，</SPAN><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">《征求意见稿》增加了实施消费税改革试点的表述，并授权国务院规定具体实施办法，即“</SPAN><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">国务院可以实施消费税改革试点，调整消费税的税目、税率和征收环节，试点方案报全国人民代表大会常务委员会备案。</SPAN><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">”（第二十条）</SPAN>
总共119页
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