台湾地区“奢侈税”政策简介

我国台湾地区的特种货物及劳务税(即俗称的奢侈税)是一种带有很强社会经济调节功能的消费税。本文在介绍台湾地区特种货物及劳务税基本情况的基础上,对大陆通过消费税政策调控经济提出了几点建议。

An Introduction to the Luxury Tax Policy in Taiwan District

The special goods and services tax(commonly known as luxury tax) in Taiwan District of China serves as a consumption tax with powerful function of social and economic regulation. On the basis of introducing the fundamental conditions of special goods and services tax in Taiwan district,this paper puts forward some proposals on how to regulate macro-economy through consumption tax policies in Mainland China.