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dui wo guo wan shan she chi pin xiao fei shui de si kao
Author(s): 
Pages: 52-54
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  奢侈品奢侈品消费税消费者行为;
Abstract: 近年来,随着奢侈品消费市场的迅速发展和扩大,我国已经成为全球奢侈品市场的消费大国。扩大我国奢侈品消费税的征收范围有着重要的现实意义。本文主要分析了我国现行消费税中对奢侈品征税方面存在的问题,提出了进一步完善奢侈品消费税制的建议。
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