关于奢侈品税立法的思考

Thoughts on Taxes on the Luxuries

奢侈品作为一种高档或顶级商品,无疑是那些富足有余的人们经常关注或消费的对象。课征奢侈品税,其实就是征富人们的税,不会因此损害中低收入的普通消费者的利益。相反,通过课征奢侈品税,然后再把这部分税款通过社会公共福利等形式提升低收入人们的生活质量,这就在社会财富的二次分配上给那些社会上的"最不利者"带来了补偿利益。如此通过税收立法的手段,一方面削减了高收入者的财富,另一方面又形成对低收入群体的补偿,从而在一定程度上使社会财富的分配达到了相对的平衡,从而更加有利于分配正义的实现。

Luxuries which often serve as kinds of high class goods undoubtedly receive great concern from the rich around. Taxes on the luxuries namely refer to those rich imposed taxes; therefore, it will not pinch the pocketbooks of the middle class and the low income groups. On the contrary, it improves living standard of the low income groups in the way of levying on the luxury goods and transfers the taxes to the social public welfare etc. As a result, the disadvantaged minorities within the society can gain compensatory benefits from the secondary distribution. O- verall, taxes on the luxuries by legislation not only reduce the wealth of the rich groups but also socially balance the distribution by compensating the low income groups in favor of maintaining justice of wealth distribution.