摘要
随着国民消费水平的提高,奢侈品消费的问题日益受到公众关注。目前,中国的奢侈品市场还处于初级阶段,消费者局限于高收入群体,消费心态以显示身份为主,并不是真正追求高品质的服务。对奢侈品消费征税,在一定程度上可以对人们的消费理念进行引导,让公众树立正确的消费观;另外,在促进经济发展的同时,也保障了社会公平。
With the strengthening of national consumption, which addresses the growing problem of luxury consumption by the public attention, the paper's above all luxury status of their consumption and the trend of development, combined with reform of the consumption tax levied on the consumption of luxury goods, in order to further the future reform of the consumption tax levied a reference.
出处
《开封大学学报》
2008年第3期8-10,共3页
Journal of Kaifeng University
关键词
消费税
奢侈品消费
影响
改革
Consumption tax
luxury consumption
impact
reform