奢侈品消费外流的税收风险探析  

Analysis of Tax Risk of Luxury Consumption Outflow

作　　者：赵岚[1] 

机构地区：[1]吉林财经大学税务学院,吉林长春130117

出　　处：《税务与经济》2013年第3期1-6,共6页Taxation and Economy

摘　　要：近年来我国奢侈品消费呈现出快速增长的势头,但是这一快速增长的奢侈品消费大部分流到了境外,奢侈品消费大量外流招致的税收收入流失的风险不可小觑。其主要原因在于我国奢侈品税负过重,造成其境内价格大大高于境外价格。既然高税没有达到限制奢侈品消费的预期目的,反而使大量的奢侈品消费外流,那么就应当适当降税。适当降低奢侈品的消费税和关税符合当前结构性减税的要求。应根据消费水平变化适时调整奢侈品范围,在对奢侈品重新界定和分类的基础上实施分层调降税负的方案。此外,还应积极扶持和引导我国奢侈品产业的发展、培育我国消费者理性的奢侈品消费文化,促进奢侈品消费回流。In resent years, China＇ s luxury consumption keeps increasing rapidly. But a large amount of luxury consumption almost flows to foreign countries, which leads to the loss of tax revenue. So this risk can not be overlooked. The main reason for this problem is that luxury tax burden is too heavy in China, causing the domestic prices are much higher than overseas prices. Since the high tax does not achieve the expected goal of limiting consumption of luxury goods, and results in the outflow of luxury consumption, then it is necessary to lower the tariff to the appropriate degree. Reduction of tax and tariff of luxury consumption is in line with the requirements of current structural tax reduction. It is essential to timely adjust the range of luxury goods according to the changes in the level of consumption. Based on redefinition and classification of luxury goods, tax should be lowered according to different luxury goods. In addition, it is necessary luxury goods industry. And more importantly, it is vital to foster so as to promote the return of luxury consumption. to support and guide the development of China＇ s rational luxury consumption culture of consumers

关 键 词：奢侈品 消费外流 税收风险 

分 类 号：F810.422[经济管理—财政学]