12月3日，财政部、国家税务总局发布《中华人民共和国消费税法（征求意见稿）》（下称《征求意见稿》）并向社会公开征求意见，《征求意见稿》根据征收环节变化，统一调整了纳税人范围表述，同时在消费税法中设置衔接性条款，设置了对消费税税率的授权条款。流转税是我国一大税种，“营改增”之后消费税作为增值税的重要补充，对我国整体财政情况有很大影响。1994年至2018年，我国累计征收国内消费税105176亿元，其中2018年征收10632亿元。
至于进口酒精饮料，乌克兰指称，亚美尼亚2000年7月7日的《消费税法》对进口酒精饮料适用的消费税高于国内同类产品。
As to imported alcoholic beverages, Ukraine alleges that Armenia's law "on excise tax" of July 7, 2000, applies higher excise taxes on imported alcoholic beverages than on like domestic products.
菲律宾对酒类，烟草和石油征收消费税，并且在税法中加了许多条目进去，但这并未使税收收入增加。
The Philippines imposes excise taxes on alcohol, tobacco and petrol that add many lines to the tax code without adding much to coffers.
出口货物退(免)税是指国家对报关离境的出口货物退还其在国内各生产环节和流转环节按税法规定缴纳的增值税和消费税。
Exports to draw back (exempt) tax is the value-added tax and the excise tax to refund the tax of its domestic production and circulation areas for the departure of the country's exports of goods.
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