消费税的理论与实践□邓子基一、消费税的理论分析消费税（亦称“货物税”）源远流长，早在古希腊雅典时开征了关税，古罗马时代开征了盐税。其后随着商品货币经济的发展，消费税的课征范围不断扩大，课征数额日益增加，曾在各资本主义国家的税制结构和税收收入中占主要地... Theories and Practices of Consumption Tax □ Deng Zijiji I. Theoretical Analysis of Consumption Tax Consumption tax (also known as “duty on goods”) goes back to ancient times, and tariffs were imposed as early as in Athens, Greece. Salt taxes were imposed in ancient Rome. Subsequently, with the development of the commodity currency economy, the scope of the levying of consumption tax was constantly expanding and the amount of levy increased day by day. In the capitalist countries, the tax structure and tax revenue dominated ...