Taxing Luxury  

作　　者：LUO YUANJUN 

机构地区：[1]不详

出　　处：《China Today》2006年第6期20-23,共4页今日中国(英文版)

摘　　要：AS part of its taxation system reforms,China in 1994 started to levy consumption tax on 11 categories of goods,including automobiles,cigarettes and liquor.On April 1 this year,the Ministry of Finance and State Administration of Taxation adjusted the rate of consumption tax and the scope of products upon which it is levied.The changes include subjecting golf gears and balls,highend watches,yachts,disposable wooden chopsticks,and wooden floor panels to the tax,while skincare products and shampoo were removed from the list.

分 类 号：F812.42[经济管理—财政学]