#消费税法公开征意# 北京大学经济学院财政学系主任 刘怡：现行的制度已经非常成熟了，这一次的立法我觉得非常明确的是，从消费税暂行条例到消费税法，从这样的法律级次的提升来说，我们能够看到国家去追求这种税收制度的法定性，税收的法定主义，增加了它的权威性、法定性。
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