现行消费税，在调节消费结构、抑制超前消费需求，正确引导消费方向和增加国家财政收人等方面发挥了积极作用。在一定程度上缓解了社会分配不公和供求之间的矛盾，增强了国家对经济的宏观调控能力，促进了资源合理配置和产业结构合理化。但我们也正视现行消费税存在一些不容忽? The current consumption tax has played a positive role in adjusting the consumption structure, curbing the demand for advance consumption, correctly guiding the consumption direction and increasing the national financial revenue. To a certain extent, it has alleviated the contradiction between social inequality and supply and demand, strengthened the country’s ability to regulate the economy and promoted the rational allocation of resources and the rationalization of industrial structure. However, we also face the existing consumption tax there are some can not ignore?