我国奢侈品消费税改革探讨  

A Discussion on the Reform of Luxury Goods Consumption Tax in China

作　　者：朱为群[1] 陆施予 Zhu Weiqun;Lu Shiyu.

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《税务研究》2018年第7期28-34,共7页

摘　　要：本文从财政、经济和社会三个角度探讨了对奢侈品征收消费税的正当性,认为应该将是否具有特别炫耀性特征作为界定奢侈品消费税征税范围的理论标准。我国奢侈品消费税的改革应该按照"统一归类,有增有减"的思路确定奢侈品消费税的征收范围;按照"简化税制,适度税负"的原则对列入消费税征收范围的奢侈品实施有幅度限制的地区差别比例税率,并保持适当的税率水平;按照"强化征管,因地制宜"的精神将奢侈品消费税设置在零售环节征收,并将其收入归地方政府所有。This paper discusses the legitimacy of the luxury goods consumption tax from three perspectives of finance, economy and society. The paper argues that the special conspicuous characteristics of luxury goods should be applied as the theoretical standard for defining the scope of consumption taxation. As for the reform of luxury goods consumption tax in China, the scope of collection of luxury goods consumption tax should be determined according to the idea of ＂unified classification, as well as some tax increases and some tax cuts＂, the regional differential proportional tax rate with limited scope should be applied to the luxury goods in the scope of consumption tax and the appropriate tax rates should be maintained according to the principle of ＇simplified tax system, as well as moderate tax burden＂, and the luxury goods consumption tax should be levied at the retail sector and owned by the local government according to the spirit of ＇enhanced collection and administration, as well as adaptation to local conditions＂.

关 键 词：奢侈品 消费税 炫耀性消费 

分 类 号：F723[经济管理—市场营销] F812.42[经济管理—产业经济]