产品税,是运用税收调节经济利益,对生产直接起奖限作用的重要经济手段之一。研究和运用好产品税,充分发挥其经济杠杆作用,是实行利改税第二步改革中的一个重要课题,也是进一步完善税收体制的一个重要内容。 Product tax is one of the most important economic measures to regulate the economic benefits by taxation and directly reward the production. To study and apply good product taxes and give full play to their economic leverage is an important issue in the second stage of the reform of taxation and profits tax and an important part of further perfecting the tax system.