消费税简介

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消费税是对特定的税目征收的税种，需要征收消费税的物品都需要征收增值税，比较常见的税目有烟，酒，高档化妆品，贵重手势及珠宝玉石等，一共有15个税目。从某种意义上来说，消费税征收的目的在于抑制不良消费行为，如烟，因为吸烟有害健康，如高档化妆品，是一种奢侈消费。

消费税征收依据有按比例税率计征（从价计征），如包括高档化妆品在内的多数应税消费品；有按定额税率计征（从量计征），适用的税目为黄酒、啤酒、成品油；除此以外还有复合计征，即既需要根据价格按照一定比率缴税，还需要根据数量缴税，适用的税目为卷烟和白酒，尤其是卷烟，不仅复合计征，且进口、加工等多环节计税。

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翻译

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Consumption tax is a type of tax levied on specific tax items. All items subject to consumption tax are subject to value-added tax. The more common tax items include tobacco, alcohol, high-end cosmetics, precious gestures and jewelry and jade, etc. There are a total of 15 tax items. In a sense, the purpose of excise tax collection is to suppress bad consumption behaviors, such as cigarettes, because smoking is harmful to health, such as high-end cosmetics, which is a luxury consumption.

Consumption tax is levied on the basis of proportional tax rate (ad valorem), such as most taxable consumer goods including high-end cosmetics; there is a fixed tax rate (specific tax), applicable tax items are rice wine, beer, finished products Oil; in addition to this, there is also compound taxation, that is, taxes need to be paid according to a certain ratio according to the price, but also according to the quantity. The applicable tax items are cigarettes and liquor, especially cigarettes, which are not only compounded and collected, but also imported and processed. and other aspects of tax calculation.

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参考资料：百度

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