消费税是世界各国普遍实行的一个税种，在国家财政收入中占有相当重要的地位。1993年12月13日国务院发布了《中华人民共和国消费税暂行条例》（以下简称条例），标志着我国对消费品课税进入一个新的历史时期。消费税的概念和特点──概念。消费税是指对特定的消费品和消费行为 Consumption tax is a common tax in all countries in the world and occupies a very important position in the national revenue. On December 13, 1993, the State Council promulgated the Provisional Regulations of the People’s Republic of China on Consumption Tax (hereinafter referred to as the Regulations), marking that our country’s consumption tax on consumer goods has entered a new historical period. The concept and characteristics of consumption tax ─ ─ concept. Consumption tax refers to the specific consumer goods and consumer behavior