本文对我国现行消费税制进行了简要评析,并针对消费税制存在的税种不规范、征管不到位,以及政策效应较弱等问题,提出了调整具有消费税性质的税种、减少消费税应税项目和适当增设新税目等政策建议。 In this paper, the current consumption tax system in our country is briefly reviewed. In view of the problems such as the non-standard taxation of the consumption tax system, the inadequate collection and management, and the weak policy effect, the paper proposes to adjust the tax items with the characteristics of consumption tax, reduce the taxable items of consumption tax and appropriately increase New tax policies and other policy recommendations.