对调整奢侈品关税两个对立观点的评述:理论评价与经验分析  

Comments on the Two Opposite Views of Adjustment Luxury Tariff:Theoretical Evaluation and Empirical Analysis

作　　者：郭宏宝[1] 伦玉君[2] 

机构地区：[1]浙江工商大学,杭州310018 [2]国家税务总局科研所,北京100038

出　　处：《中央财经大学学报》2012年第8期11-16,共6页Journal of Central University of Finance & Economics

基　　金：教育部规划项目(11YJA790036);教育部人文社科重点基地浙江工商大学现代商贸研究中心项目(11JDSM03YD)之研究成果

摘　　要：是否调降奢侈品进口关税是近两年来税收领域研究的热点问题,本文基于当前关于奢侈品关税调整的两个对立观点展开研究,重点考察了奢侈品概念的经济内涵与经济效应,认为作为关税对象的奢侈品应该拘于消费品范畴、是具有稀缺性、非生活必需性、相对性与发展性特征的商品;针对奢侈品关税调降的观点论述,本文认为关税调降的消费回流效应与收入分配效应不可能都是显著的,但财政收入效应应该是能够增加财政收入的,而不是通常认为的减少财政收入。Whether to cut tariffs on luxury imports is one of the hot issues in tax research field in the past two years and there already have formed two opposite views on the tariff adjustments to luxury goods. In this papers, we comments the two opposite views based on the economic meaning of the luxury goods and the economic effects of the tariff adjustment. First, as the tax object, the luxury goods should be the consumption one, and should be hold the characteristics of scarcity, noon - life necessity, relativity, and development; second, on the economic effect of tariff adjustment, the consumer backflow effect and the income distribution effects are not significant, but the fiscal income effect should be able to increase revenue, but not to reduce revenue as usually considered.

关 键 词：奢侈品 关税 财政收入效应 消费回流效应 收入分配效应 

分 类 号：F745.0[经济管理—国际贸易]