我国的奢侈消费行为与消费政策研究

发布时间：2018-09-04 08:23

【摘要】：近年来,随着经济的高速发展,中国社会的整体消费水平在不断提高,而纵观中国各个消费阶层的变化,顶级消费阶层的迅速崛起吸引了全世界时尚奢侈行业的目光。巨大的市场潜力和丰厚的利益,驱使他们在经历了一系列战争和经济衰退以及欧洲“反奢侈品思潮”之后,将触角伸向中国这片神奇而广博的市场。世界各大奢侈品厂商大举进入中国,各种与奢侈相关的会展也移师中国举办,中国的奢侈消费规模一跃名列世界前茅。媒体对奢侈消费的盛况更是铺天盖地的报道,中国的奢侈消费时代已然来临。但是,中国只是一个发展中国家,尽管生产力水平和人民的生活水平在稳步提高,但相对于发达国家而言,还相去甚远。我国人口众多,绝大多数人只是刚刚步入小康水平,有些仅仅是解决了温饱问题,更有甚者连生存都有困难。因此,我国的国情决定了中国的奢侈品消费有别于西方发达国家,消费观、消费行为都还不够成熟,更多的是盲目、炫耀、浪费型的消费,注重的是价格是否昂贵,品牌是否世界知名,但对于奢侈品的文化底蕴、历史内涵却很少关注。这样的炫耀性奢侈消费对当前中国经济和社会的发展是弊大于利的。那么中国的奢侈消费市场是怎样形成的,有何特点,对当前贫富差距过大、收入分配不均的中国社会有什么负面影响,如何引导我国的奢侈消费有效的促进经济社会发展,这些将是本文主要探讨的问题。基于以上问题的提出,文章对中国的奢侈消费进行了分析研究,力图找到答案。作者在界定奢侈品的消费人群时发现,奢侈品有很大一部分是被位高权重的政府官员以及所谓的“问题富豪”们用他们非法所得的“灰色收入”所购买。另外,文章在分析我国历年个人所得税的增长情况时发现,我国个人所得税的数额与个人收入之间也存在较大差距。2000年我国600多亿元的个税中,工资、薪金项目占了40%以上；2005年我国7万亿人民币的存款总量中,人数不足20%的高收入者占有80%的比例,而其所交的个人所得税不及该税种税收总量的10%。工薪阶层成了实际的纳税主体,这种“逆向调节”加剧了贫富两极分化。再加上富人阶层的逃税、漏税现象,使得这些原本应为国家财政收入做出大贡献的人群,却不能成为纳税主体,国家的税收职能不能发挥缓解社会收入分配不公的作用。因此,文章主要分析了我国高收入群体个人所得税的流失情况,找出流失的原因,并且在公平与效率的原则指导下,提出了引导我国个人所得税发展的几条建议。另外,针对目前消费税征税范围过窄,很多带有炫耀性色彩的奢侈品及奢侈消费未被纳入的不合理税制,本文也提出了建议,希望通过政府的硬性规范引导我国奢侈消费健康、积极发展。虽然目前中国奢侈消费的负面影响较大,但对奢侈消费不能一味地否定和扼杀。在政府提倡扩大消费、拉动内需的今天,奢侈消费毕竟对经济发展有很大的推动作用。应该针对其特点和不足,在节约型消费的背景下,对其进行引导,使其更快的走向成熟。
[Abstract]:In recent years, with the rapid development of economy, the overall consumption level of Chinese society is constantly improving. Throughout the changes of various consumer classes in China, the rapid rise of the top consumer class has attracted the attention of fashion and luxury industries all over the world. After the recession and Europe's anti-luxury trend of thought, the world's major luxury goods manufacturers have entered China in large numbers. Various luxury-related exhibitions and conferences have been held in China. China's luxury consumption scale has leaped to the top of the world. The media's luxury consumption is even more spectacular. It is reported that the era of luxury consumption in China is coming.
However, China is only a developing country. Although the level of productive forces and people's living standards are steadily improving, it is far from that of the developed countries. China has a large population and the vast majority of people have just entered a well-off level. Some have only solved the problem of food and clothing, and even have difficulties in survival. China's national conditions determine that luxury consumption is different from western developed countries, consumption concept, consumption behavior are not mature enough, more blindly, ostentatious, waste-oriented consumption, focusing on whether the price is expensive, whether the brand is world-famous, but for luxury cultural connotation, the historical connotation of such ostentatious luxury is seldom concerned. Consumption will do more harm than good to China's economic and social development.
Then how and what are the characteristics of China's luxury consumption market? What are the negative impacts on China's society which has a large gap between the rich and the poor and an uneven income distribution? How to guide China's luxury consumption to effectively promote economic and social development? These will be the main issues discussed in this paper.
Based on the above questions, this paper makes an analysis of luxury consumption in China in an attempt to find an answer. In addition, the article finds that there is a big gap between the amount of personal income tax and personal income in China over the years. Among the 60 billion yuan personal income tax in 2000, the wages and salary items accounted for more than 40%; in the total deposits of 7 trillion RMB in 2005, the number of high-income people was less than 20%. The wage class has become the actual taxpayer, and this "reverse adjustment" has aggravated polarization between the rich and the poor. In addition, tax evasion and tax evasion of the rich have made it impossible for these people who should have contributed greatly to the state's fiscal revenue. As the main body of Taxation, the tax function of the state can not play a role in relieving the unfair distribution of social income.
Therefore, the article mainly analyzes the loss of personal income tax of high-income groups in China, finds out the reasons for the loss, and puts forward some suggestions to guide the development of personal income tax under the guidance of the principles of fairness and efficiency. In addition, in view of the current consumption tax levy scope is too narrow, many luxuries and luxuries with conspicuous color. Consumption is not included in the unreasonable tax system, this paper also puts forward suggestions, hoping to guide the healthy and positive development of luxury consumption through the government's rigid norms.
Although the negative influence of luxury consumption in China is great at present, luxury consumption can not be blindly negated and strangled. Today, when the government advocates expanding consumption and stimulating domestic demand, luxury consumption plays a great role in promoting economic development after all. Fast to maturity.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：C913.3

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