税制改革从大处分析可上升到财税体制改革、促进经济发展方式转型,推进国家治理体系和治理能力建设,从小处着眼则涉及消费、个人收入和房产等领域,是与百姓生活密切相关的改革措施之一。引导合理消费的消费税通常,消费税是以消费品流转额作为征税对象的各种税收的统称。实际使用时,国内外有较大差别。如在美国,消费税表现 From the analysis of the tax system, the tax system reform can be upgraded to reform the fiscal and taxation system, promote the transformation of economic development mode, promote the national governance system and governance capacity building, and focus on the areas of consumption, personal income and real estate, and are closely related to people’s lives One of the measures. Consumption tax to guide rational consumption Generally, consumption tax is a general term for various kinds of taxes subject to tax on consumer goods turnover. Actual use, there is a big difference at home and abroad. As in the United States, consumption tax performance