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消費稅是對特定的稅目征收的稅種，需要征收消費稅的物品都需要征收增值稅，比較常見的稅目有煙，酒，高檔化妝品，貴重手勢及珠寶玉石等，一共有15個稅目。從某種意義上來說，消費稅征收的目的在于抑制不良消費行為，如煙，因為吸煙有害健康，如高檔化妝品，是一種奢侈消費。

消費稅征收依據(jù)有按比例稅率計征（從價計征），如包括高檔化妝品在內(nèi)的多數(shù)應(yīng)稅消費品；有按定額稅率計征（從量計征），適用的稅目為黃酒、啤酒、成品油；除此以外還有復(fù)合計征，即既需要根據(jù)價格按照一定比率繳稅，還需要根據(jù)數(shù)量繳稅，適用的稅目為卷煙和白酒，尤其是卷煙，不僅復(fù)合計征，且進(jìn)口、加工等多環(huán)節(jié)計稅。

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Consumption tax is a type of tax levied on specific tax items. All items subject to consumption tax are subject to value-added tax. The more common tax items include tobacco, alcohol, high-end cosmetics, precious gestures and jewelry and jade, etc. There are a total of 15 tax items. In a sense, the purpose of excise tax collection is to suppress bad consumption behaviors, such as cigarettes, because smoking is harmful to health, such as high-end cosmetics, which is a luxury consumption.

Consumption tax is levied on the basis of proportional tax rate (ad valorem), such as most taxable consumer goods including high-end cosmetics; there is a fixed tax rate (specific tax), applicable tax items are rice wine, beer, finished products Oil; in addition to this, there is also compound taxation, that is, taxes need to be paid according to a certain ratio according to the price, but also according to the quantity. The applicable tax items are cigarettes and liquor, especially cigarettes, which are not only compounded and collected, but also imported and processed. and other aspects of tax calculation.

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參考資料：百度

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