consumption duty

Consumption tax is a kind of duty of pair of specific consumable and consumptive behavior pay.

消费税是对特定的消费品和消费行为缴纳的一种税.

Namely value added tax, consumption tax, business tax and custom duty.

即增值税 、 消费税 、 营业税和关税.

Composite assessable price= Customs dutiable value+ Customs Duty+ Consumption Tax

组成计税价格＝关税完税价格+关税+消费税

Obtained the conclusion that in order to promote the product structure, enhance the competitive power, the consumption tax rate should be subdivided, the vehicles purchase tax should be established different tax rate, the increment duty should be changed into the expense increment duty.

为了促进产品结构升级，提高竞争力，应该细化消费税的税率档次，对车辆购置税实行差别税率，改生产型增值税为消费型增值税。

Consumption tax is the duty inside a kind of price, and it is indirect tax.

消费税是一种价内税, 且是间接税.