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简述从价税的优点与缺点。

问答题
2021-12-30 01:50
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正确答案

一般说来,从价税有以下几个优点:?
(1)从价税的征收比较简单,对于同种商品,可以不必因其品质的不同,再详加分类。?
(2)税率明确,便于比较各国税率。
(3)税收负担较为公平,因从价税额随商品价格与品质的高低而增减,较符合税收的公平原则。
(4)在税率不变时,税额随商品价格上涨而增加,既可增加财政收入,又可起到保护关税的作用。
主要缺点:
在征收从价税中,较为复杂的问题是确定进口商品的完税价格。


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