一、产品税的课征对象产品税的课征对象,是在我国境内生产或进口的列举征税的应税产品。具体地说,产品税的课征对象,首先指的是工业产制环节的产品,和少数列举征税的农业、林业、牧业、渔业等部门的部分产品。对不属于产制环节的产品,如商品流通中的产品等,不是产品税的课征对象。产品税不同于现行的工商税。 First, the product tax levied object Product tax levy object, is produced or imported in our country listed taxable taxable products. Specifically, the object of the tax on products is, first of all, the products of the industrial system and the few products of the departments of agriculture, forestry, animal husbandry and fishery that list the tax. Products that do not belong to the production link, such as products in the circulation of commodities, are not the target of product tax. Product tax is different from the current industrial and commercial tax.