现行《消费税暂行条例》及相关法规对应征消费税的不同商品规定了3%—50%的比例税率或不同水平的定额税率。同时规定，纳税人经营不同税负的应税产品时，应当分别核算不同税率应税消费品的销售额、销售数量；未分别核算销售额、销售数量，或将不同税率的应税消费品组成成套消费 The current “Provisional Regulations on Consumption Tax” and related laws and regulations on the consumption of goods corresponding to the provisions of the tax rate of 3% -50% of the proportion of tax rates or different levels of fixed rates. At the same time, taxpayers operating taxable products with different taxable duties shall separately calculate the sales amount and the sales amount of taxable consumer goods with different tax rates; if the taxable consumer products that have not separately accounted for sales amount and sales amount or have different tax rates shall be set as the complete set of consumption