2006年3月21日,财政部和国家税务总局宣布,将从4月1日起,对中国的现行消费税率进行调整。将对高尔夫球及球具、高档手表、高档化妆品、游艇和大排量汽车等高档消费品,以及实木地板和一次性筷子等商品,征以重税。这是自1994年税制改革以来,中国对消费税所做的最大规模的调整。这也可以看作第二轮全面税改的第一步。也许,许多人都还不曾意识到,2006年4月1日,这一天将注定会成为一个重要的日子,中国期待已久的消费新政,终于小心翼翼地迈出了谨慎而重要的一步。千呼万唤始出来的消费新政,中国已经期待得太久太久。中国之所以如此小心谨慎,是因为2006年中国市场启动内需的形势并不让人乐观。中国的消 On March 21, 2006, the Ministry of Finance and the State Administration of Taxation announced that they will adjust the current consumption tax rate in China starting April 1. Heavy taxes will be levied on such high-end consumer products as golf balls and golf gear, high-end watches, high-end cosmetics, yachts and large displacement vehicles, as well as commodities such as solid wood flooring and disposable chopsticks. This is the largest adjustment made by China to the consumption tax since the tax reform in 1994. This can also be seen as the first step in the second round of comprehensive tax reform. Perhaps, many people still do not realize that this day will surely be an important day on April 1, 2006. China has long been a cautious and important step with the long-awaited reign of consumer spending. The long-awaited long-awaited China has long been looking forward to spending the New Deal that came to fruition. The reason why China is so cautious is that the situation of starting domestic demand in China in 2006 is not optimistic. China’s elimination