奢侈消费征税:征收理论与改革方向

Taxation on Luxury Consumption: Theoritcal Consideration and Further Reform

中国正逐步成为全球最大的奢侈消费国,奢侈消费的比重和消费人群在增加,而现行的税制结构决定只能通过对奢侈消费征收消费税来实现对消费结构和社会分配的调节。因此,应改革消费税,扩大税目范围,增加对高档服务消费的征税,采取价外税和零售环节征税以提高对奢侈消费征税的"凸显性",设计多档税率结构来强化调节力度。

China is becoming the largest country in terms of luxury consumption. The proportion of luxury consumption is undergoing an increase and the consumer group expanding. However, the current tax structure adjusts the consumption structure and the social distribution merely by imposing consumption tax on luxury consumption. Therefore, the consumption tax should be reformed by expanding the scope of taxable items, enhancing taxation on high-end service consumption, applying tax excluded in price and taxation On the retail link, so as to enhance the ＂salience＂ of taxation on luxury consumption. Multiplelevel tax rate structure should be designed to strengthen the adjustment.