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我国奢侈品征税问题的思考


全文字数:17000字左右  原创时间:<=2022年

【内容摘要】

我国奢侈品征税问题的思考摘 要
近年来,在全球奢侈品市场低迷的时候,中国的奢侈品消费市场却在迅速发展和扩大,我国已成为全球奢侈品市场的消费大国。国家为了适度抑制奢侈品消费,通过税收调节社会收入分配,2006年我国对部分奢侈品征收消费税,2008年再次上调了大排量汽车税率。但是随着许多奢侈品尤其是新兴的高档奢华品消费额的增加和对社会经济影响程度的提高,现行消费税对奢侈品的课税制度逐渐暴露出越来越多的问题。而今,社会各界纷纷呼吁扩大奢侈品消费税征税范围。针对目前的现象,本文拟从奢侈品消费者的行为出发,分析奢侈品消费税对消费者的影响,指出了奢侈品消费税体制中存在的一些问题并提出建议。
关键词:奢侈品;奢侈品消费税;消费者行为;影响
Abstract
In recent years, the global downturn in the luxury market, China's luxury consumption market is in rapid development and expansion, China has become a global luxury market consumption power. China in order to restrained moderately luxury consumption tax adjustment, through social income distribution in China in 2006, a consumption of some luxury in 2008, has once again raised big cars rates. But as many luxury especially emerging high-grade luxury products increased spending on social economy influence degree and improve the current consumption tax on luxury goods, tax system gradually exposes more and more problems. Now, social all circles in succession is calling for the expanded luxury consumption tax levy limits. Aiming at the phenomenon, this article, from the luxury consumer behavior, analyzes on the influence of luxury goods consumption tax, points out the consumer luxury consumption tax system problems existing in and puts forward some Suggestions.
Keywords: luxury; Luxury consumption tax; Consumer behavior; influence

 

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