【作者】 刘爽；

【导师】 朱晓波；

【作者基本信息】 东北财经大学 ， 财政学， 2012， 硕士

【摘要】 近年来,伴随着经济的发展,我国的奢侈品市场也迅速崛起。2009年,我国奢侈品消费总额为770亿元人民币。①2010年,中国消费者的奢侈品消费总额约为2120亿元人民币,其中中国内地的个人奢侈品消费额为871亿元人民币,较2009年增长27%,在全球排名第5。而如果合并中国香港和中国澳门市场,则大中华区消费者的奢侈品消费额已经跻身全球三强。②2011年,中国国内的奢侈品消费总额已经达到13920亿元,成为仅次于日本的世界第二大奢侈品消费国。③我国奢侈品销售连续三年全球增长率第一,目前我国的奢侈品消费市场占全球奢侈品消费市场的份额已经达到15%,我国消费者的奢侈品购买力让世界侧目。然而与此同时,中国还有数以亿计的城镇居民的住房问题和农村居民的温饱问题尚未解决。一方面是奢侈品消费市场的高度繁荣,另一方面是收入差距的不断拉大,这不能不引起我们的思考。在此种情形之下,如果仅仅依靠市场机制的力量来调节收入分配差距,解决我国的社会阶层分化问题是非常不现实的,因此政府必须介入,通过借助必要的经济、法律、行政等手段对市场分配进行矫正。税收,作为政府实施宏观调控的一个重要工具,在调节消费者行为和经济发展等方面具有举足轻重的作’用。因此,本文从奢侈品的定义入手,通过对我国奢侈品市场消费特点的分析,指出在我国对奢侈品课税是十分必要且有意义的。同时,通过对我国奢侈品现行课税现状的讨论,分析了不同的消费者以及不同的消费心理在对奢侈品课税引起的奢侈品价格上涨方面的反应和敏感程度是不同的。最后,笔者还提出了我国在奢侈品课税方面存在的一些问题,并且针对这些问题,提出了相应的解决办法。这对完善我国税收制度,调节收入分配,促进经济发展以及社会和谐具有十分重要的现实意义。本文分为四部分：第一部分：引言。首先说明了我国奢侈品课税的背景与意义,然后对国内外的相关研究成果进行了阐述,最后指出本文的研究框架、创新点及不足。第二部分,我国奢侈品市场的特点。这部分首先对奢侈品的概念进行界定,其次介绍了我国奢侈品市场目前的消费现状,并指出我国奢侈品市场所特有的特点,包括：奢侈品消费量增长迅速；我国奢侈品市场还不够成熟；消费依赖于外国品牌；以及消费外溢现象严重等。第三部分,我国奢侈品的课税现状及问题。在该部分中,笔者首先讨论了在我国目前的税制设计中有关奢侈品的课税情况并分析了其税负水平。然后通过讨论奢侈品消费对经济的影响,分析了对奢侈品征税的必要性。同时,针对不同的消费者以及不同的消费心理,讨论了奢侈品税收的不同效应。最后,笔者结合我国的具体国情,阐述了我国现行税收制度对奢侈品的课税存在的问题。第四部分,完善奢侈品税收的政策建议。针对上述提出的问题,笔者就如何改进奢侈品税收,提出了自己的建议。本文的主要研究方法是：理论分析与实证分析相结合。通过理论分析,指出我国奢侈品市场消费的现状及特点,并指出在我国对奢侈品课税的意义。然后通过实证分析,指出我国奢侈品课税的现状,以及在我国对奢侈品课税的效应最后,在此分析的基础上,笔者针对我国奢侈品税收存在的问题,提出了自己的建议,对我国完善奢侈品税收制度具有一定的借鉴意义。更多还原

【Abstract】 In recent years, with the development of economy, China’s luxury market also grows up rapidly. In2009, our luxury consumption amount to77billion RMB. In2010, our luxury consumption amount to212billion RMB, including mainland personal luxury expenditure for87.1billion RMB, with increase27%compared with2009, and ranked fifth in the world. If add Hong Kong and Macao market, the luxury consumer spending of the greater China region has entered into the top three. In2011, China’s domestic luxury consumption amount has reached1392billion RMB, become the world’s second largest luxury consumption market, second only to Japan. China’s luxury sales growth rate has maintained the first for three years. At present, our luxury consumption market share has reached15%in the world. The whole world amazed by China’s consumer purchasing power of luxury goods. While, at the same time, there are30million farmers have problems in food and clothing, hundreds of millions of urban housing problem need to be solved urgently. On the one hand, luxury consumption market height prosperity; on the other hand, income gap become bigger and bigger, social stratum differentiate quicker and quicker. This needs to be worry about so much.In such cases, if only rely on the power of the market mechanism to adjust income distribution gap, and solve the social class differentiation problem is not very realistic. Therefore the government has to step in, with the help of economic, legal and administrative means to adjust the market distribution. Tax, as an important tool in the government’s macro-control, must play a role in regulating consumer behavior and economic development. Therefore, this paper begins with the definition of luxury, bases on the analysis of China’s characteristics of the luxury consumption market, and then points out that in our country, tax on luxury goods is very necessary and meaningful. After that, the author discussed our current situation of luxury tax, and then analyzes the different reaction in different consumers and their different consumption psychology when luxury tax cause luxury goods price rise. At last, the author also puts forward some problems in our luxury tax, and advances some corresponding solving methods aiming at the problem. This paper is helpful to perfect our tax system, regulate the income distribution, and promote economic development and social harmony. It has some important and realistic meanings.This paper is divided into four parts:The first part is introduction. In this part, the author first explains the research background and significance, then introduces the related research results, and finally points out the framework, innovations and shortage of this paper.In the second part, the author gives the definition of luxury goods, and introduces the current situation of China’s luxury consumption market, and points out our unique features, including:the high growth rate, the immature in our luxury market, consumption depends on foreign brand and consumption spillover seriously, etc.In the third part, the author first discussed our current luxury tax position, then analyzed the impact on the economy of luxury consumption, including positive influence and negative influence, as well as the necessity of tax on luxury goods. After that, the author discussed the different tax effect on different customers and their different consumption psychology. At last, the author expounds the problems in the current consumption tax on luxury expenditure.In the forth part, in view of the above questions, the author puts forward his own suggestion in how to improve the luxury tax.In this paper, the main research method is:combined with theoretical analysis and empirical analysis together. Through theoretical analysis, the author points out the current situation and characteristics of China’s luxury consumption market, and points out that in China tax on luxury expenditure is meaningful. Then through empirical analysis, the author points out our current tax situation on luxury, as well as the tax effect on it. At last, based on the analysis above, the author puts forward his own suggestions to perfect the luxury tax system in our country, aiming at the existing problems, which gives some reference significance in perfecting our luxury tax system.更多还原