进口关税和消费税的调整对奢侈品消费的经济效应分析

发布时间：2018-03-06 19:21

本文选题：奢侈品消费　切入点：消费外流　出处：《暨南大学》2014年硕士论文　论文类型：学位论文

【摘要】：承启于经济增长的基石，富裕人群的快速涌现和消费欲望的持续强劲，中国进入了奢侈品消费的快速增长时期。当消费群体逐渐增加，购买人口比例不断加大，奢侈品消费和市场发展不合理因素将凸显，成为整个国家的经济社会问题；当奢侈品消费价值总量不断增加、占社会消费品的比重越来越大时，奢侈品消费产生的总体经济效应就越明显。当下奢侈品消费在我国盲目热涨与外流的现状引起了各界的广泛关注，调节税收成为正确引导奢侈品消费行为和发展趋势的重要渠道。本文基于经济学理论、数据统计分析，从理论、现实影响研究调节进口关税和消费税对奢侈品消费的经济效应，然后通过指数统计与引力模型加以验证调节税制对抑制盲目消费、消费回流、扩大内需、扩大进口、财政收入、收入分配效应六大经济效应结果。根据分析的结果，探求解决问题的对策：首先应该认清奢侈品消费现实发展潮流，其次多维度统筹健康化奢侈品消费，，消费者个人应该树立健康理性的消费观，企业抓住机遇、积极有效的学习、努力创建中国本土的奢侈品品牌，政府分层累进完善税制改革，改进与完善征税模式，提高税收效率，建立健全法制的发展机制，为奢侈品健康发展创造有利条件。
[Abstract]:Based on the cornerstone of economic growth, the rapid emergence of rich people and the continued strong desire for consumption, China has entered a period of rapid growth in luxury consumption. The unreasonable factors of luxury consumption and market development will become an economic and social problem for the whole country. When the total consumption value of luxury goods is increasing and the proportion of consumer goods in society is increasing, The more obvious the overall economic effect of luxury consumption is, the more extensive attention has been paid to the current situation of blind heat rise and outflow of luxury consumption in China. Adjusting tax becomes an important channel to guide luxury consumption behavior and development trend. Based on the theory of economics, the statistical analysis of data, the paper studies the economic effect of regulating import tariff and consumption tax on luxury consumption from theory and reality. Then the exponential statistics and gravity model are used to verify the six economic effects of adjusting tax system on restraining blind consumption, consumption reflux, expanding domestic demand, expanding import, fiscal income and income distribution effect. First of all, we should recognize the development trend of luxury consumption, second, multi-dimensional overall health luxury consumption, consumers should set up a healthy and rational consumption concept, enterprises should seize the opportunity to actively and effectively learn. The government should make great efforts to establish the local luxury brands, improve the tax system reform, improve the taxation mode, improve the tax efficiency, establish and perfect the legal development mechanism, and create favorable conditions for the healthy development of luxury goods.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.5;F812.42

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