消费税是我国现行流转税中的一个重要税种,它与增值税相互配合,在增值税普遍调节的基础上发挥特殊调节的功能。为了达到必要的调控力度,消费税的税负水平较高,最高的税率达到 50％。其税收负担不仅足以左右普通百姓的消费行为,而且关系到企业的经营状况和利润水平。 Consumption tax is an important tax in the current turnover tax of our country. It interacts with the VAT and plays a special regulating function on the basis of the general regulation of value added tax. In order to achieve the necessary regulatory efforts, the tax burden of consumption tax is higher, with the highest tax rate reaching 50%. Its tax burden is not only enough to affect the ordinary people’s consumer behavior, but also related to the business status and profit level.