我国奢侈消费品进口关税政策的调整探索

发布时间：2018-01-07 04:15

本文关键词：我国奢侈消费品进口关税政策的调整探索　出处：《上海海关学院》2017年硕士论文　论文类型：学位论文

【摘要】：改革开放至今,随着中国经济的快速发展,居民购买力不断提高,中国已经成为奢侈品消费增长速度最快的国家。据统计,2016年中国消费者全球奢侈品消费已达到1168亿美元,同比增长9%,全球超过46%的奢侈品消费发生在我国消费者身上。然而,其中大量的奢侈品购买发生在境外,购买方式包括亲朋好友代买、海外代购等,消费外溢的现象较为严重。如果仅仅依靠市场机制进行调节,继续维持现行有关奢侈品的税收体制,可能会导致消费外溢的现象愈演愈烈,危及国内奢侈品市场良好运行。因此,政府需要充分发挥好“有形的手”的作用,利用行政、法律、经济等手段,引导奢侈品消费健康发展。税收作为调节经济运行的一个重要手段,应当充分发挥好规范消费者行为、促进社会稳定发展的作用。如何充分发挥好税收的调节作用?关税在其中究竟起什么作用?如何让关税最大效用地为奢侈品进口保驾护航?这些重要的问题都亟需深入研究。目前我国对奢侈品税收问题的研究大多集中在消费税领域,鲜见与奢侈品进口关税有关的研究。我国奢侈品进口关税政策存在的主要问题有:奢侈品关税税率未与普通货物区分、进口渠道不同导致税负不公平问题、成本构成复杂导致海关审价难度较大、税收征管存在缺陷等,给海关的征税工作带来困扰。如何让进口关税政策更好地为奢侈品服务、促进奢侈品消费回流并引导我国奢侈品行业健康发展,是本文研究的主要目的。本文由五个部分组成,第一部分为绪论,主要介绍研究背景、研究价值、文献综述、研究内容和方法。第二部分是对奢侈品概况的介绍,包括奢侈品的定义、特点、消费现状和贸易现状,对我国当前的奢侈品消费特点进行总结。第三部分分析了关税的职能作用和最优关税理论,阐明对奢侈品课征关税的必要性,为下文奢侈品与日用消费品的分类管理提供理论支撑。第四部分对我国奢侈品进口关税的政策现状及存在问题进行分析,将奢侈品进口方式分为传统货物渠道、物品渠道、跨境电商渠道等三种方式,分别分析各个渠道下的关税政策、税收负担及存在问题。第五部分是政策建议,从税制设计和征收管理两部分着手,提出为了让奢侈品消费更好发展,可以从以下几个方面加以完善:1.合理确定征税范围;2.分类管理;3.协调税负差异;4.完善审价方式;5.加强监督管理。
[Abstract]:Since the reform and opening up to date, with the rapid development of China's economy, the purchasing power of residents is constantly increasing, China has become the country with the fastest growth rate of luxury consumption. According to statistics. Chinese consumers' global luxury spending reached $116.8 billion in 2016, up 9 percent from a year earlier, with more than 46% of the world's luxury spending taking place in China. Among them, a large number of luxury purchases take place overseas, including relatives and friends on behalf of purchase, overseas purchasing, the phenomenon of consumption spillover is more serious, if only rely on the market mechanism to regulate. Continuing to maintain the current tax system on luxury goods may lead to a growing phenomenon of consumption spillover, endangering the good functioning of the domestic luxury goods market. Therefore, the government needs to give full play to the role of "tangible hands". The use of administrative, legal, economic and other means to guide the healthy development of luxury consumption. As an important means of regulating economic operation, tax should give full play to the regulation of consumer behavior. The role of promoting the stable development of society. How to give full play to the role of tax regulation? What is the role of tariffs? How to maximize the effectiveness of tariffs to protect luxury goods imports? These important issues need to be studied in depth. At present, most of the research on luxury tax in China is focused on the field of consumption tax. There are few researches on the import tariff of luxury goods. The main problems in the policy of the import tariff of luxury goods in China are: the tariff rate of luxury goods is not distinguished from the ordinary goods, and the different import channels lead to the unfair tax burden. The complexity of cost structure leads to the difficulty of customs price review and the defects of tax collection and management, which brings difficulties to customs tax collection. How to make import tariff policy better serve for luxury goods. To promote the return of luxury consumption and guide the healthy development of luxury goods industry is the main purpose of this paper. This paper consists of five parts, the first part is the introduction, mainly introduces the research background and research value. The second part is the introduction of luxury goods, including the definition, characteristics, consumption status and trade status of luxury goods. The third part analyzes the function of tariff and the theory of optimal tariff, and clarifies the necessity of levying tariff on luxury goods. Part 4th analyzes the current situation and existing problems of the import tariff of luxury goods in China, and divides the way of luxury goods import into traditional channels of goods. Article channel, cross-border e-commerce channel and other three ways, respectively, analysis of each channel under the tariff policy, tax burden and existing problems. 5th part is the policy recommendations, from the tax system design and collection management two parts. In order to make luxury consumption develop better, we can perfect it from the following aspects: 1. Reasonably determine the scope of taxation; 2. Classified management; 3.Harmonized tax burden difference; 4. Perfect the way of price review; 5. Strengthening supervision and management.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F752.5

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