国际上许多国家对商品和商品流转额的课税都非常重视。因为这种税收对保证国家财政收入和调节经济都具有十分重要的意义。资本主义国家对商品和商品流转额的课税主要税种有:各类消费税、货物税、营业税、增值税等(以下简称流转税)。流转税被称作为“间接税”。所谓间接税,从征纳关系上看,生产经营者向国家履行纳税义务,但它不是真正的税收负担者。它和国家是一种间接关系, Many countries in the world attach great importance to the taxation on the turnover of commodities and commodities. Because this kind of tax revenue is very important for ensuring the national financial revenue and regulating the economy. Capitalist countries, the main taxes on the turnover of commodities and commodities are: various types of consumption tax, goods tax, sales tax, value-added tax (hereinafter referred to as turnover tax). Turnover tax is called “indirect tax.” The so-called indirect tax, from the point of view of collection, production and business operators to fulfill the tax obligations to the country, but it is not a real tax burden. It is an indirect relationship with the state,