【摘要】：近年來,隨著經(jīng)濟(jì)的高速發(fā)展,中國社會的整體消費(fèi)水平在不斷提高,而縱觀中國各個消費(fèi)階層的變化,頂級消費(fèi)階層的迅速崛起吸引了全世界時尚奢侈行業(yè)的目光。巨大的市場潛力和豐厚的利益,驅(qū)使他們在經(jīng)歷了一系列戰(zhàn)爭和經(jīng)濟(jì)衰退以及歐洲“反奢侈品思潮”之后,將觸角伸向中國這片神奇而廣博的市場。世界各大奢侈品廠商大舉進(jìn)入中國,各種與奢侈相關(guān)的會展也移師中國舉辦,中國的奢侈消費(fèi)規(guī)模一躍名列世界前茅。媒體對奢侈消費(fèi)的盛況更是鋪天蓋地的報道,中國的奢侈消費(fèi)時代已然來臨。 但是,中國只是一個發(fā)展中國家,盡管生產(chǎn)力水平和人民的生活水平在穩(wěn)步提高,但相對于發(fā)達(dá)國家而言,還相去甚遠(yuǎn)。我國人口眾多,絕大多數(shù)人只是剛剛步入小康水平,有些僅僅是解決了溫飽問題,更有甚者連生存都有困難。因此,我國的國情決定了中國的奢侈品消費(fèi)有別于西方發(fā)達(dá)國家,消費(fèi)觀、消費(fèi)行為都還不夠成熟,更多的是盲目、炫耀、浪費(fèi)型的消費(fèi),注重的是價格是否昂貴,品牌是否世界知名,但對于奢侈品的文化底蘊(yùn)、歷史內(nèi)涵卻很少關(guān)注。這樣的炫耀性奢侈消費(fèi)對當(dāng)前中國經(jīng)濟(jì)和社會的發(fā)展是弊大于利的。 那么中國的奢侈消費(fèi)市場是怎樣形成的,有何特點(diǎn),對當(dāng)前貧富差距過大、收入分配不均的中國社會有什么負(fù)面影響,如何引導(dǎo)我國的奢侈消費(fèi)有效的促進(jìn)經(jīng)濟(jì)社會發(fā)展,這些將是本文主要探討的問題。 基于以上問題的提出,文章對中國的奢侈消費(fèi)進(jìn)行了分析研究,力圖找到答案。作者在界定奢侈品的消費(fèi)人群時發(fā)現(xiàn),奢侈品有很大一部分是被位高權(quán)重的政府官員以及所謂的“問題富豪”們用他們非法所得的“灰色收入”所購買。另外,文章在分析我國歷年個人所得稅的增長情況時發(fā)現(xiàn),我國個人所得稅的數(shù)額與個人收入之間也存在較大差距。2000年我國600多億元的個稅中,工資、薪金項目占了40%以上；2005年我國7萬億人民幣的存款總量中,人數(shù)不足20%的高收入者占有80%的比例,而其所交的個人所得稅不及該稅種稅收總量的10%。工薪階層成了實(shí)際的納稅主體,這種“逆向調(diào)節(jié)”加劇了貧富兩極分化。再加上富人階層的逃稅、漏稅現(xiàn)象,使得這些原本應(yīng)為國家財政收入做出大貢獻(xiàn)的人群,卻不能成為納稅主體,國家的稅收職能不能發(fā)揮緩解社會收入分配不公的作用。 因此,文章主要分析了我國高收入群體個人所得稅的流失情況,找出流失的原因,并且在公平與效率的原則指導(dǎo)下,提出了引導(dǎo)我國個人所得稅發(fā)展的幾條建議。另外,針對目前消費(fèi)稅征稅范圍過窄,很多帶有炫耀性色彩的奢侈品及奢侈消費(fèi)未被納入的不合理稅制,本文也提出了建議,希望通過政府的硬性規(guī)范引導(dǎo)我國奢侈消費(fèi)健康、積極發(fā)展。 雖然目前中國奢侈消費(fèi)的負(fù)面影響較大,但對奢侈消費(fèi)不能一味地否定和扼殺。在政府提倡擴(kuò)大消費(fèi)、拉動內(nèi)需的今天,奢侈消費(fèi)畢竟對經(jīng)濟(jì)發(fā)展有很大的推動作用。應(yīng)該針對其特點(diǎn)和不足,在節(jié)約型消費(fèi)的背景下,對其進(jìn)行引導(dǎo),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.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：C913.3

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本文編號：2221534