抑制奢侈品消费热涨与外流的路径探讨

我国奢侈品市场发展迅速,但消费热涨与外流现象十分严重。如何实现奢侈品消费健康发展?目前各界争议难决的途径有两种:一是增加消费税,抑制奢侈品消费热涨,二是降低进口关税,遏止奢侈品消费外流。然而,由于调整奢侈品消费税或进口关税所致的进口环节税及其他方面的联动效应具有复杂性,加之局部均衡和一般均衡的经济分析表明,增加消费税抑制不了奢侈品消费热涨,降低进口关税难以阻截奢侈品消费外流,因此不必纠结于在增加奢侈品消费税与降低其进口关税之间该做何选择。针对奢侈品消费热涨与外流的多种原因,治本之道在于以完善奢侈品税制为核心,在合理量化奢侈品、注重奢侈品税率累进分层的同时兼之以多方举措。

Discussion about the Restraining Way on Luxury Consumption Heat and Outflow

Chinese luxury market is developing rapidly,along with the phenomena of heating consumption and large outflow.How to realize the healthy development of luxury consumption? At present the personalities from all walks mainly design two ways: one is to increase the consumption tax,in order to restrain luxury consumption heat;the other is to lower import tariffs,and halt the luxury consumption outflow.However,as the adjustment of luxury consumption tax or import tariffs and import links caused by the linkage effect is complex,and the local equilibrium and general equilibrium analysis also show that increasing consumption tax could not restrain the heating luxury consumption,and lowering import tariffs is difficult to tackle the outflow of luxury consumption,so we don’t have to make a choice between increasing luxury consumption tax and reducing its import tariffs.Considering the various reasons of heating consumption and outflow,the fundamental way is to perfect the luxury tax system,build up a rational quantification system of luxury,pay attention to progressive tax rate,and together with many other measures.