消费税是对我国境内从事生产、委托加工和进口应税消费品的单位和个人,就其销售额或销售数量,在特定环节征收的税种因其征税对象是税法列举的特定消费品的销售行,征收的刚性比较强,可进行纳税筹划的空间有限,但还是有纳税筹划的可能。 Consumption tax is for units and individuals engaged in the production, processing and importation of taxable consumer goods in our country. The sales tax or sales volume of the tax items collected at a specific link is imposed on the sales line of the tax-exempt goods subject to the tax-specific consumer goods The rigidity is relatively strong, there is limited space for tax planning, but there is still the possibility of tax planning.