消费税是国际上普遍征收的一个税种。自1994年开始征收,10多年来,我国消费税在有效组织财政收入和正确引导生产消费等方面发挥了重要作用。但目前消费税在征税范围、税目设置、税率结构等方面存在着若干与当前经济形势发展不相适应的问题。本文以汽车消费税改革为观察切入点,浅析适应发展循环经济的汽车消费税。 Consumption tax is a tax commonly collected in the world. Since the beginning of 1994, China’s consumption tax has played an important role in organizing the fiscal revenue and correctly guiding production and consumption for more than 10 years. However, there are a number of problems that the Consumption Tax can not meet the needs of the current economic situation in the scope of tax collection, tax item setting and tax rate structure. In this paper, car consumption tax reform as the starting point for the observation, analysis of the development of circular economy car consumption tax.