中华人民共和国消费税法（征求意见稿）(32)
<P style="BOX-SIZING: border-box !important; TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 39px; WIDOWS: 2; TEXT-TRANSFORM: none; FONT-STYLE: normal; TEXT-INDENT: 43px; MARGIN: 0px; MIN-HEIGHT: 1em; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: 0px; COLOR: rgb(51,51,51); CLEAR: both; FONT-SIZE: 17px; FONT-WEIGHT: 400; WORD-SPACING: 0px; PADDING-TOP: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial">第二十三条</SPAN><SPAN style="BOX-SIZING: border-box !important; PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 仿宋_GB2312; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; FONT-SIZE: 21px; PADDING-TOP: 0px">本法自20××年×月×日起施行。1993年12月13日国务院发布的《中华人民共和国消费税暂行条例》同时废止。</SPAN>
<P style="BOX-SIZING: border-box !important; TEXT-ALIGN: justify; PADDING-BOTTOM: 0px; LINE-HEIGHT: 39px; WIDOWS: 2; TEXT-TRANSFORM: none; FONT-STYLE: normal; TEXT-INDENT: 43px; MARGIN: 0px; MIN-HEIGHT: 1em; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: -apple-system-font, BlinkMacSystemFont, 'Helvetica Neue', 'PingFang SC', 'Hiragino Sans GB', 'Microsoft YaHei UI', 'Microsoft YaHei', Arial, sans-serif; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: 0px; COLOR: rgb(51,51,51); CLEAR: both; FONT-SIZE: 17px; FONT-WEIGHT: 400; WORD-SPACING: 0px; PADDING-TOP: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial"><SPAN style="BOX-SIZING: border-box !important; PADDING-BOTTOM: 0px; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT-FAMILY: 仿宋_GB2312; MAX-WIDTH: 100%; WORD-WRAP: break-word !important; FONT-SIZE: 21px; PADDING-TOP: 0px">附：消费税税目税率表</SPAN>


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