从2006年4月1日起,我国对消费税的税目、税率及相关政策进行了一系列调整,但从现实看,消费税制改革的效果并不明显,调节作用非常有限,理论效应与现实效应存在较大的差别,税率设计和计税方法不尽合理、征税范围仍偏窄,必须依经济社会发展程度不断调整,在进一步绿化消费税制的同时,明晰消费税税负及负担者以直接发挥税收效应。 Since April 1, 2006, China has made a series of adjustments to the tax items, tax rates and related policies of the consumption tax. However, from the reality, the effect of the reform of the consumption tax system is not obvious. The regulatory role is very limited, and the theoretical and practical effects exist The greater difference, the design of tax rate and the method of tax calculation are not reasonable, and the scope of tax collection is still narrow. It must be constantly adjusted according to the level of economic and social development. While further greening the consumption tax system, the tax burden and the burden on consumption tax should be clarified to directly exert tax revenue effect.