1. Consumption tax is the general name of all kinds of taxes with the turnover of consumer goods as the object of taxation. This is a tax levied by the government on consumer goods. The collection link is single, and most of them are paid in the production or import link. Consumption tax is a typical indirect tax.
2. Consumption tax is an in-price tax, which exists as a part of the product price, and the tax is ultimately borne by consumers. Taxpayers of consumption tax are units and individuals that produce, sell, wholesale and import taxable consumer goods stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.