消费税是以特定消费品为课税对象所征收的一种税。其有两大特点:一是消费税的征税对象是特定消费品;二是消费税实行单一环节征收。针对这一特点,笔者认为,对消费税的税务筹划应从以下几方面进行: 一、规避纳税环节的税务筹划根据现行消费税法的规定,消费税实行单一环节征 Consumption tax is a tax levied on a specific consumer product. There are two major characteristics: First, the object of consumption tax is the specific consumer goods; Second, the implementation of consumption tax levy a single part. In view of this feature, I believe that the tax planning for the consumption tax should be carried out from the following aspects: First, to avoid the tax planning tax According to the provisions of the current consumption tax law, the implementation of a single consumption tax levy