根据十六届三中全会“完善消费税,适当扩大税基”的决定,中国消费税改革的前期工作已经揭幕。实际上,从1994年1月1日开始税制改革的时候,就已经开始对11个行业及产品征消费税了。当时增加了增值税、消费税、营业税3个税种,与增值税、营业税的“一视同仁”相比,中国的消费税的征 According to the decision of the Third Plenary Session of the 16th CPC Central Committee on “improving the consumption tax and appropriately broadening the tax base”, the preparatory work for the reform on the consumption tax in China has been unveiled. In fact, when the tax reform started on January 1, 1994, consumption tax had started on 11 industries and products. At that time, added value-added tax, consumption tax, sales tax three kinds of tax, and value-added tax, sales tax “equal” compared to China’s consumption tax