消费税是1994年税制改革中新设立的税种,由于税源广阔,征收简便,税收成本较低,且税额按商品销售额或数量征收,与企业经营盈亏无关,有利于保证政府财政收入的及时、稳定、可靠入库,目前是我国流转税的主体税种之一,是中央财政收入的重要税源。 Consumption tax is a tax newly established in the 1994 tax system reform. Due to its broad source of tax revenue, simple tax collection and low tax costs, the amount of tax levied on the sales volume or quantity of goods is not related to the operating profit and loss of the enterprise, which helps to ensure the timely and stable government revenue , Reliable storage, is currently one of the main tax turnover tax, is an important source of revenue for the central government revenue.