消费税是我国流转税体系中的重要税种,其主要功能是实现税收公平、引导消费方向和消除外部效应。本文在对消费税功能分析的基础上,讨论了消费税改革中消费税与其他税种在特定功能上的协调问题,以及关于消费税在“价内税”和“价外税”征收技巧上的问题,并提出了相应的建议,即:在调节功能上,消费税应与其他税种相互协调;在征收技巧上,应维持原有“价内税”的课征办法;在征收对象和税率上,应扩大消费税征收范围,并调整部分税目的税率。

Excise tax is an important tax within the system of turnover tax, whose main functions are to realize equity, guide consumption direction and eliminate spill over effect. Based on the function analysis of excise tax, this paper discusses its coordination with other taxes in realizing some of specific functions in excise tax reform and skills in collecting tax included and excluded in the calculated price,and then advances corresponding suggestions.When it comes to the adjustment function, excise tax should be coordinated with other taxes; when it come to levy skills, the original method of collecting tax included in the calculated price should be maintained; and in terms of levy subjects and tax rates, it is of necessity to enlarge the collection scale and adjust the tat rates of some tax items.