在市场经济中,个人消费者主要面对消费品市场、劳务市场和储蓄市场。为了论证消费税对经济效率的影响,本文以纯粹的市场经济为制度背景,采用局部分析方法,分析不同种类的市场上个人的自由选择是否受到消费税的干扰,为最优消费税的理论探讨提供前提。 In a market economy, individual consumers mainly face the consumer goods market, labor market and savings market. In order to demonstrate the impact of excise tax on economic efficiency, this paper takes the pure market economy as the institutional background and adopts the local analysis method to analyze whether the free choice of individuals in different kinds of markets is affected by the consumption tax, so as to provide the premise for the theoretical discussion on the optimal consumption tax.