2006年4月1日财政部和国家税务总局对我国现行消费税的税目、税率及相关政策进行调整,此次政策调整是1994年税制改革以来消费税最大规模的一次调整。这次政策调整既突出了促进环境保护和节约资源的重点,又突出了合理引导消费和间接调节收入分配的重点。但是本次调整也存在一些不足的地方。 On April 1, 2006, the Ministry of Finance and the State Administration of Taxation adjusted the tax items, tax rates and related policies of the current consumption tax in our country. This policy adjustment is the largest adjustment of the consumption tax since the 1994 tax system reform. This policy adjustment not only highlights the key points of promoting environmental protection and resource conservation, but also highlights the priorities of reasonably guiding consumption and indirectly adjusting income distribution. However, there are some shortcomings in this adjustment.