【摘要】 分析我国现阶段尚未发展成熟的奢侈品消费市场,结合现行消费税制度在奢侈品课税方面存在的如课税范围偏窄、税目税率设计不科学、价税关系和征税环节设定不合理等问题,提出应从扩大征税范围、科学设计税率、调整价税关系等方面来加以完善。更多还原

【Abstract】 Through the immature stage of luxury consumer market analysis,combined with the existing consumptiontax system in terms of luxury tax problems such as tax base is narrow,tariff rate design unscientific,ad valorem taxand the tax aspects of the relationship setting unreasonable proposed should broaden the tax rate scientific design,ad valorem tax adjustment relationship to be perfect.更多还原