奢侈品消费税的社会经济效应分析.pdf

摘 要 中国现在已经成为奢侈品消费的第二大国,仅次于日本,预计 2015年,中 国将超过日本,成为全球第一大奢侈品消费国。与此相反,中国的人均 GDP却 只有 3315美元,居于世界百位之后,这不得不说明目前中国的奢侈品政策尤其 是奢侈品税制存在的问题。本文通过分析奢侈品税的社会经济效应,试图建立 一个政府决策的框架,对消费税制进行有效调整,从而树立健康、可持续的消 费观。从结构上看,本文共分成五个部分: 第 1 章是引言部分,主要介绍本文的选题背景、选题意义、研究方法、创 新点和不足之处; 第 2 章是奢侈品研究方面的文献综述。首先在前人研究的基础上,对奢侈 品定义的研究进行了归类阐述,并总结了奢侈品的几个特征;其次,从国外和 国内两个方面对奢侈品消费税方面的研究进行梳理; 第 3章 介绍了我国奢侈品消费市场的发展和奢侈品消费税的征收情况。奢 侈品消费飞速增长与我国人均 GDP的对比,使得消费税的征收成为必要。 第 4 章是本文的主体部分。着重分析了奢侈品消费税在我国的影响,首先 将奢侈品消费者分为三类,利用经济学分析方法分别阐述对每类消费者消费行 为的影响;其次,分析奢侈品税对财政收入的影响,虽然消费税在财政收入中 起着重要的作用,但由于奢侈品税征收困难,导致奢侈品的收入效应不明显; 再次,对奢侈品消费产业的影响,由于奢侈品涉及到国内产业,所以奢侈品消 费税必然会影响到奢侈品产业的发展;昀 后,分析奢侈品税对整个社会收入分 配方面的影响; 第 5章给出了当前改进我国奢侈品消费税制的政策建议。 关键词:奢侈品;奢侈品消费税;消费行为;国内奢侈品产业;财政收入; 社会收入分配1Abstract China has now become the second largest consumer of luxury goods, just behind Japan, and expected to become the worlds largest one in 2015. In contrast, th Chinas per capita GDP was only $3315, ranked after the 100 in the world in 2008This phenomenon was partly due to the Chinas current policy, especially luxury tax policy. In this paper, we start from the analysis of the luxury consumption tax theory by normative economics method. On this basis, combined with the reality of our country, we study the socio-economic effects of luxury consumption tax by normative and positive economics methods. This paper consists of three main parts: Character 1 is production, which mainly introduces the background, meaning, methods, innovation and weaknesses of this articleCharacter 2 is the literature review. Based on previous research, the definition of luxury goods was researched from several angles; and sort out the research of both foreign and domestic on the consumption taxCharacter 3 describes the development of Chinas luxury market and the levying of luxury consumption tax. The comparison between luxury consumption and China’s per capita GDP convinces the necessary of levying consumption taxCharacter 4 is the main part of this article. First, make analysis of