美 [kənˈsʌmpʃn tæks]
消费税：一种加在公众购买商品和服务价格上的税款。
A consumption tax is a tax on spending on goods and services. The tax base of such a tax is the money spent on consumption.
消费税-引用次数：75
The tax reform in 1994, China has established the existing system of consumption tax.
1994年税制改革,我国建立了现行的消费税制度,经过多次调整,消费税制度不断得以完善。
消耗税
消费税-引用次数：16
First, the meaning and classification of the consumption tax are made clear. The consumption tax is the indirect one collected by a country regarding some consumables and consuming actions as the levied objects.
消费税是以特定的消费品和消费行为为课税对象所征收的一种税,作为一种典型的流转税,全世界约有120多个国家开征了消费税。
参考来源我国消费税立法研究（研究生论文）
消费税(Consumption Tax)：是针对特定消费 品征收的税金。征[税收]消费税的消费品主要有烟、酒 及酒精、化妆品、护肤护发品、贵重首饰及珠宝玉 石、鞭炮焰火、...
... 第四节 营业税Business Tax（BT） 第五节 消费税Consumption Tax 第六节 关税Customs Duty ...
... clearing notice出港关照书 consumption tax消耗税 contraband犯禁品 ...
... consumer transaction 消费者交易 consumption tax 花费税 container 集装箱 ...
[税收]消费税
A simple consumption tax of, say, 5% would significantly reduce the country's huge government deficit without damaging productivity.
简单的消费税，比如说，5%，就可以显著减少国家巨大的政府赤字，而且不损害生产力。
Even the consumption tax may not rise for two or three years, according to Mr Kan.
根据菅直人称，在两到三年内，即使消费税也可能不会提升。
There is a question about whether we should try to have a progressive consumption tax.
有一个关于我们是否应该采用累进消费税的问题。
Equal justice, he tells us, requires equal taxation policy and he seems to be proposing a kind of consumption tax so that the rich, who consume more will have to pay their fair share.
再者，社会公平是建立在等同的税收政策上的,霍布斯还提议征收消费税,如此一来，富人就会因为消费得多，而缴纳相对公平的税收份额。
政治哲学导论课程节选 : 耶鲁公开课
The burden should be distributed broadly, mainly through an increase in the consumption tax.
Against this, expected national government revenues from the consumption tax are JPY 7.2 trillion, i.e.
Combined, taking these two steps would be big steps toward a business consumption tax.