一、现代消费税的功能与特征消费税是对某些特定的消费商品或行为课征的一种税．从税收分类上看属于流转税范畴，是一种间接税。追溯消费税的渊源，它已具有悠久的历史。在我国消费都设立初期，它曾被当成全国统一的十四个税种而开征，即“特别消费行为税”．其后随着改革工商 First, the function and characteristics of modern consumption tax Consumption tax is a tax levied on certain specific consumer goods or acts. From tax classification point of view belongs to turnover tax category, is an indirect tax. Trace the origin of the consumption tax, it has a long history. In the early days of the establishment of China’s consumption, it was once introduced as a unified national fourteen kinds of taxes, namely, “special consumer behavior tax.” Then with the reform of business