产品税是以生产单位和个人为纳税人,以产品销售额(或以产品单位数量)为计税依据,定率(或定额)征收的。它不受企业成本高低的影响,税额随销售额的增长而增长,是国家及时、稳定取得财政收入的一个重要手段。它主要有以下几个方面的特征。 Product tax is based on production units and individuals as taxpayers, the product sales (or the number of units of products) as a tax basis, fixed rate (or quota) collection. It is not affected by the cost of business, the amount of tax increases with the growth of sales, is the country in a timely and stable manner to obtain an important means of financial revenue. It mainly has the following characteristics.