消费税是一种选择性的税收。在对货物普遍征收增值税的基础上,根据特定的财政或调节目的,选择一些消费品再征收一道消费税,一般是向生产厂家征收。我国1994年设置消费税种时,选择了11类产品。这11类产品大体可分为五种类型:一是过度消费会有害的特殊消费品,如烟、酒、鞭炮、焰 Consumption tax is a selective tax. In the general collection of value-added tax on goods, based on specific financial or regulatory purposes, select some consumer goods and then a consumption tax levied, usually levied on the manufacturer. When China set the consumption tax in 1994, 11 categories of products were selected. These 11 categories of products can be roughly divided into five types: First, excessive consumption can be harmful to special consumer goods, such as tobacco, alcohol, firecrackers, flame