如果非要翻译成中文，确实都是“消费税”。二者的区分可能在中→英的过程中能够用到。

先来看一下wikipedia对二者的解释：

Consumption Tax

A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are usually indirect, such as a sales tax or a value-added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the Hall–Rabushka flat tax.

(来源：https://en.wikipedia.org/wiki/Consumption_tax)

消费税是对商品和服务的消费支出征收的税。 这种税的税基是消费所花的钱。 消费税通常是间接税，例如营业税或增值税。 但是，消费税也可以构成为直接的个人征税形式，例如Hall-Rabushka统一税。

Excise Tax

An excise, or excise tax, is any duty on manufactured goods that is levied at the moment of manufacture rather than at sale. Excises are often associated with customs duties (which are levied on pre-existing goods when they cross a designated border in a specific direction); customs are levied on goods that come into existence – as taxable items – at the border, while excise is levied on goods that came into existence inland.

（来源：https://en.wikipedia.org/wiki/Excise）

消费税是指在制造时而非销售时对制成品征收的任何关税。 消费税通常与关税有关（当关税沿特定方向越过指定边界时，是对已存在的货物征收的关税）； 海关对边境上已存在的货物（应税物品）征收关税，对内陆已存在的货物征收消费税。

从wikipedia对二者的定义可以看出：Consumption Tax是对商品和服务的消费支出征收的税，而Excise Tax是指在制造时而非销售时对制成品征收的任何关税。有意思的是，在查阅Consumption Tax的过程中发现，Excise Tax和Consumption Tax存在着所属关系，如图：

从截图中可以看出，在Consumption Tax种类一栏中，包含Excise tax，即Excise tax是Consumption Tax的一种。再来看Consumption Tax词条中对Excise tax的解释：

An excise tax is a sales tax that applies to a specific class of goods, typically alcohol, tobacco, gasoline (petrol), or tourism. The tax rate varies according to the type of good and quantity purchased and is typically unaffected by the person who purchases it.

消费税是一种营业税，适用于特定类别的商品，通常是酒精，烟草，汽油或旅游业。 税率根据商品的类型和购买的数量而变化，通常不受购买者的影响。

综上，二者都指“消费税”，其中Excise tax是更为具体的“消费税”，而Consumption tax可视为消费税的统称。

如：

Excise tax is levied on the producer, importer and seller of non-taxed excise goods, entities providing manufacturing services for the excised goods and other entities explicitly specified by the law.

参考译文：消费税征收对象为：制造商, 进口商, 无消费税 商品之销售者, 提供消费税商品制造服务的企业 实体, 以及法律明确规定的其他实体。

Since the final consumer gets no refund/credit of the GST/VAT paid, he/she bears the ultimate burden of the consumption tax.

参考译文：由于最终消费者无法获得已退还的商品及服务税/增值税的退款/抵免额，因此消费税的税务负担最终由他们承担。