中国的消费税实践□邓子基对消费课税的历史在中国可谓历史悠久，早在西汉时期就已对酒课税。随着历史的发展，消费课税的内容、名称、方式在不断地发生变化。新中国成立后，于１９５０年初由政务院颁布实施的《货物税暂行条例》，规定对烟、纤维、饮食品、化妆品、迷信品... China’s Consumption Tax Practice □ Deng Zixian’s history of taxation on consumption can be said to have a long history in China. Taxation on alcohol has been made as early as the Western Han Dynasty. With the development of history, the content, name, and method of consumption taxation are constantly changing. After the founding of New China, the Provisional Regulations on Goods Tax, promulgated and implemented by the State Council in early 1950, stipulated that tobacco, fiber, food and beverage, cosmetics, superstition ...