商品课税是指对商品的产制、进口、流通、消费以及劳务的提供、消费所课证的一类税,在国际上通称为“商品及劳务税”。在我国,由于商品课税是以商品及劳务的流转额为课税对象,故习惯称之为“流转税”。商品课税是商品生产和商品流通不断发 Commodity taxation refers to the type of tax that is applied to the production, import, circulation, consumption of labor, and the provision of labor services and consumption, and is commonly referred to as “goods and services tax ” internationally. In China, because the taxation of goods is the subject of taxes on the turnover of goods and services, it is customary to call it “circulation tax.” Commodity taxation is the constant development of commodity production and commodity circulation