消费税是国际上普遍征收的一个税种,是在对货物普遍征收增值税的基础上,选择少数消费品再征收的一个税种,是对特定消费品和消费行为在特定环节征收的一种间接税。其不仅是国家组织财政收入的重要手段, 还具有独特的调节功能,在体现国家奖励政策、引导消费方向、调节市场供求、缓解社会成员之间分配不均等 Consumption tax is a kind of tax generally collected in the world. It is based on the general collection of value-added tax on goods, and selects a kind of tax that is re-collected by a small number of consumer goods. It is an indirect tax levied on specific links of consumer goods and consumer behavior. It is not only an important means of national revenue organization, but also has unique regulatory functions. It reflects the national incentive policies, guides the consumption direction, regulates market supply and demand and alleviates the unequal distribution among members of society