1993年12月13日《中华人民共和国消费税暂行条例》一公布,立即引起广大消费者的关注。很多人认为征收消费税,意味着物价上涨,于是纷纷抢购。其实这是对消费税存在错误认识的结果。 消费税是流转税制改革中新设立的一个税种,但对消费者来说并不是新增加的税收。它与原有的特别消费税含义不同。比如原先对彩色电视机征收的特别 December 13, 1993 “People’s Republic of China Interim Regulations on Consumption Tax,” announced, immediately aroused the attention of consumers. Many people think that the imposition of consumption tax, which means that prices rise, so have snapped up. In fact, this is the result of a misunderstanding of the consumption tax. Consumption tax is a newly established tax in the circulation tax reform, but it is not a new tax for consumers. It is different from the original Special Consumption Tax. For example, the original color TV special collection