商品税是指以商品和劳务为征税对象，并以商品和劳务的流转额为计税依据所课征的税种的统称。
加工商品税 processing tax
国内商品税 internal taxation of commodities ; excise ; Inner Commodity Tax
商品流转税 turnover tax ; [税收] commodity turnover tax ; [税收] goods turnover tax
商品税法 Excise Tax Act
特殊商品税 specific commodity tax
商品税种 Product Tax Class
一般商品税 general commodity tax
免税商品 Duty-Free Items ; duty-free goods ; Tax and duty
商品税种信息 Product Tax Class Information
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第六章具体分析了在扩大再生产条件下的商品税问题。
Chapter Six discusses the Commodity Taxation under the condition of expanded reproduction.
效率商品税理论展示的是，如何在超额负担最小时，课征到既定的税收收入。
Efficient commodity tax theory shows how to raise a given amount of revenue with a minimum of excess burden.
商品税分为国内商品税与进出口商品税，二者涉及一国的生产和消费的不同环节。
Commodity tax consists of inner commodity tax and import-and-export commodity tax, both of which can put importance on the production and consumption.
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