我国目前消费税对居民消费行为的影响基本不是直接的,而是间接的。本文认为,通过消费税的合理设计可有效地调节居民的消费行为,这需要将目前的消费税形式由价内税转向价外税,由目前仍对部分产品的从量定额税率改为从价比例税率,所选择的课征产品性质尽可能转向非生活必需品或奢侈品,课税环节由目前的生产环节转向消费环节。 At present, the impact of consumption tax on residents’ consumption behavior in our country is basically not direct, but indirect. This paper argues that through the reasonable design of consumption tax can effectively adjust the residents’ consumption behavior, which requires the current form of consumption tax from the price tax to the price of foreign tax, from the current amount of fixed products is still part of the quota tariff rate ad valorem , The nature of the selected levy product as far as possible turn to non-necessities or luxury goods, tax links from the current production link to the consumer link.