2 sentences

1. 政府对卷烟征收高额的消费税。

   zhèng​fǔ duì juǎn​yān zhēng​shōu gāo'é de xiāo​fèi​shuì.

   The government imposes a high consumption tax on cigarettes.

   Source: Dong Chinese Dictionary

2. 购买高档奢侈品通常需要缴纳一定比例的消费税。

   gòu​mǎi gāo​dàng shē​chǐ​pǐn tōng​cháng xū​yào jiǎo​nà yī​dìng bǐ​lì de xiāo​fèi​shuì.

   Buying high-end luxury goods usually requires paying a certain percentage of consumption tax.

   Source: Dong Chinese Dictionary