我国奢侈品消费税改革探讨摘 要奢侈品消费税制不仅是监督和调节奢侈品市场的重要手段，同时也具有调节居民收入，缩小贫富差距，构建正确的消费观的功能。本文希望通过对我国奢侈品消费税制问题的研究，充分发挥奢侈品消费税在引导理性消费、调节居民收入方面的重要作用，为我国奢侈品消费税改革提供参考意见。关键词：奢侈品；消费税；征税范围1Discussion on the Reform of China’s Luxury Consumption TaxAbstractThe luxury consumption tax system is not only an important means to monitor and regulate the luxury goods market, but also has the functions of regulating residents' income, reducing the gap between the rich and the poor, building a correct consumption outlook. This article hopes that by studying the issue of China’s luxury consumption tax system, it will give full play to the important role of luxury consumption tax in guiding rational consumption, regulating residents income, The Reform of Luxury goods consumption tax provides reference.Key Words: Luxury goods; Consumption tax; Incidence of taxation2目 录摘 要...............................................................................................................................................IAbstract............................................................................................................................................II一、绪 论........................................................................................................................................1（一）问题的提出..................................................................................................................1（二）国内外研究现状...........................................................................................................1（三）基本理论和政策实践研究意义...................................................................................3二、奢侈品的概念和内涵....................................................
