经国务院批准,财政部、国家税务总局于2006年3月21日联合发出通知,决定自2006年4月1日起,对我国现行消费税的税目、税率及相关政策进行调整。此次消费税调整是该税在1994年开征以来范围最广、力度最大的一次调整,体现为两个重点,一是以促进环境保护和节约资源为重点,二是以合理引导消费和间接调节收入 With the approval of the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued a circular on March 21, 2006, deciding that from April 1, 2006, the tax items, tax rates and relevant policies of China’s current consumption tax will be adjusted. The adjustment of consumption tax is the widest and most powerful adjustment since the tax was introduced in 1994. It shows two key points: one is to promote environmental protection and save resources; the other is to guide consumption and adjust income indirectly