’９４税制改革系列讲座（续三）李葆武第五讲消费税消费税是税制改革中新设置的一个税种，是对特定的消费品和消费行为征收的一种税。它不是对所有的消费品都征税，而是在对货物的生产、流通普遍征收增值税的基础上，选择了１１种消费品再征收一道消费税。其主要目的是为... Lecture Series on Reforming the Tax System (Continued) Li Baowu Lecture 5 Consumption Tax Consumption tax is a new tax type set in the tax reform and is a tax levied on specific consumer goods and consumer behavior. Instead of levying taxes on all consumer goods, it chose 11 kinds of consumer goods and imposed another consumption tax on the basis of the general VAT levy on the production and circulation of goods. Its main purpose is ...