我国奢侈品消费税制的现状及改革对策

发布时间：2018-03-26 11:31

本文选题：奢侈品　切入点：奢侈品消费税　出处：《河北经贸大学》2017年硕士论文

【摘要】：近两年,我国奢侈品消费虽然呈现出增长放缓的趋势,但消费总量仍然有1130亿元,在全球市场的份额也已超过30%。(1)并且消费结构正在发生变化,奢侈性服务显著增长。经济形势的变化影响奢侈品消费税税收制的运行。本文希望通过对我国奢侈品消费税制问题的研究,充分发挥奢侈品消费税在引导理性消费、调节居民收入、筹集财政资金方面的重要作用,促进我国奢侈品行业健康发展,实现资源优化配置。基于以上现状及目的,笔者在国家统计局网站上搜集了我国近二十年的消费税收入、GDP总量等相关数据,计算各自增长率,研究彼此的相关性;收集贝恩公司、阿里研究院发布的相关奢侈品消费报告,并记录有关数据;同时大量阅读学者们的研究成果,总结归纳学术界对奢侈品的定义与特点、对奢侈品消费税的看法;在此基础上加深了对我国奢侈品消费税制的理解,得出了一些观点和结论。本文首先明确了相关概念。包括奢侈品的涵义与特点、奢侈品消费税的涵义。其次,总结了我国奢侈品消费税制的发展四个阶段,包括建国之初,开征特种消费行为税;1958年~1978年,对奢侈品消费行为的调节;改革开放初期,开征特别消费税;1994年以后,奢侈品消费税的建立及完善。从中归纳出我国奢侈品消费税制改革的四条脉络,即以经济形势的变化为前提;征税范围逐渐扩大和细化;税率稳中有升;征税环节由单一环节向着双环节方向发展。再次,分析现行奢侈品消费税制存在的主要问题。通过研究现行奢侈品消费税与奢侈品消费总量、消费结构及增值税征税范围之间的关系,发现其征税范围较为狭窄;将韩国奢侈品消费税的税率与我国进行比较,发现我国奢侈品消费税制的税率偏低;将征税环节进行简单归类,发现较为单一,过于集中于生产环节,影响税源在地区间的分配。最后,对我国奢侈品消费税制的改革提出四条建议。第一,明确功能定位;第二,征税范围适当扩大,应增加高级定制服装、高级鞋履、箱包和部分饰品4个奢侈性物品和奢华酒店、豪华水疗、高端旅游、豪华游轮、私人包机5个奢侈性服务;第二,适当提高税率,提高后的税率不应高于合理选取的比较对象的税率;第三,在零售环节加征消费税,解决税源分配不合理问题,充分发挥税收调节经济的作用。
[Abstract]:In the past two years, although China's luxury consumption has shown a trend of slowing down, the total amount of consumption is still 113 billion yuan, and its share in the global market has exceeded 30.1%.) and the consumption structure is changing. Luxury services have increased significantly. The change of economic situation affects the operation of luxury consumption tax system. This paper hopes to give full play to luxury consumption tax in guiding rational consumption through the study of China's luxury consumption tax system. The important role of regulating residents' income, raising financial funds, promoting the healthy development of luxury goods industry in China, and realizing the optimal allocation of resources. On the website of the National Bureau of Statistics, the author collected relevant data on China's consumption tax revenue and gross domestic product for the past 20 years, calculated their respective growth rates and studied their correlation; collected the relevant luxury consumption reports published by Bain Corporation and Ali Research Institute. At the same time, a large number of reading scholars' research results, summing up the academic definition and characteristics of luxury goods, luxury consumption tax views, on the basis of this to deepen the understanding of China's luxury consumption tax system, Some viewpoints and conclusions are drawn. Firstly, this paper clarifies the relevant concepts, including the meaning and characteristics of luxury goods, and the meaning of luxury consumption tax. Secondly, it summarizes the four stages of the development of luxury consumption tax system in China, including the beginning of the founding of the people's Republic of China. Introduction of special consumption behavior tax; regulation of luxury consumption behavior from 1958 to 1978; introduction of special consumption tax at the beginning of reform and opening up; after 1994, From the establishment and perfection of luxury consumption tax, four lines of reform of luxury consumption tax system in China are concluded, that is, with the change of economic situation as the premise, the scope of taxation is gradually expanded and refined, the tax rate increases steadily; Thirdly, the main problems in the current luxury consumption tax system are analyzed. Through the study of the current luxury consumption tax and the total consumption of luxury goods, The relationship between consumption structure and the scope of value-added tax is found to be relatively narrow, and the tax rate of luxury consumption tax in Korea is lower than that in China. It is found that the taxation link is simple and concentrated too much on the production link, which affects the distribution of tax sources among regions. Finally, four suggestions are put forward for the reform of China's luxury consumption tax system. First, clear functional orientation; second, The scope of the tax should be expanded to include 4 luxury items and luxury hotels, luxury spas, high-end tourism, luxury cruise ships, private charter flights and other luxury services. The tax rate should not be higher than that of the reasonably selected comparison object; third, the consumption tax should be added in the retail link to solve the problem of unreasonable distribution of tax sources and give full play to the role of tax revenue in regulating the economy.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F723;F715.5

【相似文献】