全面科学认识“进口奢侈品税负”问题

A Scientific and Comprehensive Perspective into the Problem of the Tax Bearing of the Import Luxury Goods

本文概括分析了目前关于"降低进口奢侈品税负"的若干观点,认为,关于"进口奢侈品‘税负过重'导致‘外贱内贵'、‘消费外流'"等判断有误;关于"通过‘降低税负‘促进‘奢侈品市场发展',通过‘扩大奢侈品进口'促进‘贸易平衡'、‘扩大内需'"等对策失当。应正确认识奢侈品属性及其积极功能和负面效应,加强对进口奢侈品经营的税收管理,保持较高税负,保护本土中高档商品及奢侈品生存发展空间,创造公平竞争环境,缓解收入分配不公,促进社会和谐。

This paper analyzes and summarizes some of the current opinions concerning lowering the tax bearing of the import luxury goods. The paper points out that the opinion that heavy tax bearing concerning import luxury goods is the leading cause of the price gap and national income loss is unreasonable. Accordingly, it is a doomed practice to try either to boost the luxury goods market by lowering the tax bearing or to enforce the trade balance and expand domestic demand through enlarging the import of luxury goods. The paper argues that the policy maker should take a deep insight into both active properties and negative ones of the import luxury goods. The central government should better the taxation management over the import luxury goods and maintain a relatively high tax bearing to the import luxury goods in order to protect the development of domestic high-class goods and luxury goods, build a fair play market, balance the unfair income distribution system, and construct a harmony society.