一、现行消费税制运行中的不足1994年以来，作为流转税主要税种之一的消费税，在调节消费结构、抑制超前消费、正确引导消费方向和增加财政收入等方面都发挥了积极作用，在一定程度上缓解了社会分配不公和供求之间的矛盾，增强了国家对经济的宏观调控能力，促进了资源的合理配 First, the current lack of consumption tax system operation Since 1994, as one of the main tax turnover tax consumption tax, adjust the consumption structure, inhibit the consumption ahead, the correct direction of consumer spending and increase revenue has played a positive role in certain To some extent, it has eased the contradictions between social inequality and supply and demand, strengthened the country’s ability of macro-control over the economy and promoted the rational allocation of resources