对于支出税来说，对最终商品平均征税要比多次征收消费税更好，这是因为它对于消费决定的影响更小。

Among expenditure taxes, a flat tax-rate on final goods is less distortive than a panoply of excise taxes since it affects spending decisions less.

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较高的商品价格的作用就像消费税，把财富由消费资源的个人或公司转移到生产此资源的公司或国家。

Higher commodity prices act like a consumption tax, transferring income from households and companies which use the resources to companies and countries that produce them.

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根据新的政策，在网上购买的零售商品不再属于个人邮政物品，而属于进口物品，将会加上关税、进口增值税和消费税。

According to the new rules, retail goods purchased online will no longer be treated as personal postal articles but as imported goods, which carry tariffs, import VAT and consumption tax.

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