消费税及其在国际上的应用李三江消费税是对特定的消费品和消费行为征收的一种间接税。它具有以下几个特点：第一，征收范围具有选择性，它只是选择一部分消费品和消费行为征收；第二，征收环节具有单一性，它只是在消费品生产、流通或消费的某一环节一次性征收；第三，征... Consumption tax and its application in the world Li Sanjiang Consumption tax is an indirect tax levied on specific consumer goods and consumer behavior. It has the following characteristics: First, the range of expropriation is selective; it only selects part of consumer goods and the collection of consumer behavior; secondly, the collection of links is unitary, and it is only one-off at a certain point in the production, distribution or consumption of consumer goods Levy; third, levy ...