我国奢侈品税的政策目标与现实效应差异分析

2006年4月中国调整了消费税税目,将部分游离于消费税之外的奢侈品纳入了课税范围,其目的在于调节贫富差异,促进社会公平。究竟能否达到政策目标,由于改革时日尚短,缺乏足够的数据资料,难以进行实证检验。然而,通过对现行奢侈品税的政策效应的分析,在中国当前的现实状况下,奢侈品税不仅难以缩小贫富差距,还很可能遏制国内新兴产业的发展。

Effect Analysis on Our Country Luxury Tax Policy

China has adjusted consumption tax items in 2006,bringing some luxuries into coverage of taxation,which aims at regulating differences between rich and poor and promoting social justice.It is difficult to judge whether the purpose of tax policy can be achieved or not due to short period of reform and adequate empirical data.However,through the analysis on the existing luxury tax effect,it will be difficult for the luxury tax to narrow the gap between rich and poor and may also restrain emerging domestic industries.