高档商品消费税改革的经济学分析

In the light of the national consumption tax reform policies, from the perspective of economics, analyze the relationship between flexibility and tax destination in the condition of short of flexibility and rich flexibility, point out the influence of consumption tax on the producers and consumers. And from the perspective of efficiency, analyze unnecessary loss which result in taxation, point out that the government must make choice between the taxation and efficiency on the basis of reality.