1994年，按照我国工商税制改革的总体方案，我国开征了消费税。两年多来，消费税制运行基本正常，对保障国家财政收入、调控社会经济活动发挥了积极作用；但也存在一些问题，这些问题的产生与人们对消费税在社会经济活动中的作用的认识有着一定的关系。这里，侧重就消费税的调? In 1994, in accordance with the general plan for the reform of the industrial and commercial tax system in our country, China introduced a consumption tax. Over the past two years, the consumption tax system has basically operated normally, which has played a positive role in ensuring state revenue and controlling social and economic activities. However, there are also some problems that arise from the understanding of the role of consumption tax in socio-economic activities A certain relationship. Here, focus on the adjustment of consumption tax?