一、成本税的提出 “成本税”一说,是针对我国经济长期存在的现实问题提出来的。长期以来,消耗多,浪费大,成本高,效益低,一直是困扰我们的一个突出难题。它直接导致了企业经营亏损,国家财政困难,资金和资源的紧缺;影响着价格体制改革,产业结构调整, First, the proposed cost tax “cost tax ” said that for our long-standing economic problems raised by the reality. For a long time, consumption, waste, high cost, low efficiency has always been a prominent problem that bothers us. It directly led to business losses, the country’s financial difficulties, shortage of funds and resources; affecting the price system reform, industrial restructuring,