目前 ,我国的商品税主要包括增值税和消费税两大税种 ,形成了增值税普遍征收 ,再由消费税对一部分商品进行特殊调节的双层次征收格局。这一格局总的来说 ,既保证了国家的财政收入 ,也体现了税制的效率目标和公平原则。但是 ,从具体的征税范围、税率水平及征管办法等方面看 ,增 At present, China’s commodity tax mainly includes two major types of VAT: value-added tax and consumption tax, forming a double-level collection pattern that generally charges value-added tax and then special adjustment of some commodities by consumption tax. Overall, this pattern not only ensures the country’s fiscal revenue, but also reflects the tax system’s efficiency goals and principles of fairness. However, from the specific scope of taxation, tax rates and collection and management methods and other aspects, increase