税权是笔者在中西税制比较研究中概括出来的另一个新的概念。

The tax right is another new concept raised by author in the comparative studies between Chinese tax system and the West European one.

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税收评估是税收征管的一个重要环节，西方税制比较完善的国家已建立起十分规范的税收评估体系，而我国的税收评估工作还处于混乱、无序的状态。

Tax assessment is a key part of tax collection and management. ln the Western countries where the tax system is relatively perfect, there is standard tax assessment system.

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本文力图通过对消费税转嫁和归宿理论的分析以及消费税制的国际比较，来初步提出完善我国消费税制的对策。

This thesis analyses the theory of tax transfer and incidence of Excise tax, compares the Excise tax of different countries and puts forward some methods to improve the Excise tax system of China.

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