我国奢侈品珠宝相关课税探究  

Exploration of Luxury Jewellery Tax in China

作　　者：徐亚兰[1] 周琦深[1] 陈全莉[1] 罗洁[1] 

机构地区：[1]中国地质大学珠宝学院,湖北武汉430074

出　　处：《宝石和宝石学杂志》2015年第2期47-52,共6页Journal of Gems & Gemmology

基　　金：中国国家博士后基金面上项目(2013M540612);中央高校基本科研业务费专项资金基金项目(CUGW140901)

摘　　要：健全完善的奢侈品珠宝课税体系是引导奢侈品珠宝市场健康平稳发展的关键所在。目前,我国奢侈品珠宝课税结构存在消费税税率设计相对简单、综合税负较为繁重以及计算方式隐蔽性较强等问题,在一定程度上助长了奢侈品珠宝消费者的不理性消费行为,也造成了大量的奢侈品珠宝"消费外溢"。通过查阅大量文献资料分析奢侈品与珠宝的区别与联系,总结了奢侈品珠宝的内涵与外延以及我国奢侈品珠宝课税规划所呈现若干问题;对我国奢侈品珠宝消费市场的相关现象进行解读,发现了奢侈品珠宝课税体系设计与奢侈品珠宝消费现象之间存在密切联系;针对我国奢侈品珠宝课税体制所存在问题,从税率设计、税收显著性和消费税管理三个方面提出的相关政策建议,为完善我国奢侈品珠宝课税结构及引导奢侈品珠宝消费者理性消费行为提供理论依据和科学思路。A perfect luxury jewellery tax system is the key to make the luxury jewellery market healthy and stable. However, there are some problems in luxury jewellery tax system in China, such as consumption tax rate being designed oversimplified, tax collection and management procedure being designed cumbersome and the calculation being too elusive. To some extent, the related problems presented in the luxury jewellery tax have also contributed to irrational consumption behavior of jewellery consumers, and are responsible for a large number of ＂luxury consumption surpluses＂. Firstly, based on a large number of literatures that are used to analyze the difference and connection between luxury and jewellery, we find that even though jewellery has some similarities with luxury, plenty of differences reflected in three aspects （consumption subject, consumption object, value composition） could not be easily ignored between them. In order to make a accurate definition of luxury jewellery, this article makes a comprehensive summary about the connotation and denotation of luxury jewellery. Secondly, according to collecting plenty of literatures and basic states of luxury jewellery tax, this study presents problems mainly manifested in four aspects as follows： tax rate design, consumption tax management, tax incidence and tax salience in the middle of luxury tax reform. The phenomenon of jewellery consumption market in China has been interpreted from the angle of the luxury jewellery tax structure in the article. We find that the close contact exists between the design of luxury jewellery tax system and luxury jewellery consumption, unreasonable consumption tax design of luxury jewellery contribute to the high tax incidence of general public jewellery consumers; irrational consumption behavior of jewellery consumers attributes to the low salience of luxury jewellery tax; ＂luxury consumption surpluses＂ primarily attributes to the high tax incidence of luxury jewellery tax compared with foreign countries such as Americ

关 键 词：奢侈品 珠宝课税 不理性消费 消费外溢 

分 类 号：TS93[轻工技术与工程]