本文選題：奢侈品消費(fèi)　切入點(diǎn)：消費(fèi)外流　出處：《暨南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：承啟于經(jīng)濟(jì)增長(zhǎng)的基石，富裕人群的快速涌現(xiàn)和消費(fèi)欲望的持續(xù)強(qiáng)勁，中國(guó)進(jìn)入了奢侈品消費(fèi)的快速增長(zhǎng)時(shí)期。當(dāng)消費(fèi)群體逐漸增加，購(gòu)買人口比例不斷加大，奢侈品消費(fèi)和市場(chǎng)發(fā)展不合理因素將凸顯，成為整個(gè)國(guó)家的經(jīng)濟(jì)社會(huì)問(wèn)題；當(dāng)奢侈品消費(fèi)價(jià)值總量不斷增加、占社會(huì)消費(fèi)品的比重越來(lái)越大時(shí)，奢侈品消費(fèi)產(chǎn)生的總體經(jīng)濟(jì)效應(yīng)就越明顯。當(dāng)下奢侈品消費(fèi)在我國(guó)盲目熱漲與外流的現(xiàn)狀引起了各界的廣泛關(guān)注，調(diào)節(jié)稅收成為正確引導(dǎo)奢侈品消費(fèi)行為和發(fā)展趨勢(shì)的重要渠道。 本文基于經(jīng)濟(jì)學(xué)理論、數(shù)據(jù)統(tǒng)計(jì)分析，從理論、現(xiàn)實(shí)影響研究調(diào)節(jié)進(jìn)口關(guān)稅和消費(fèi)稅對(duì)奢侈品消費(fèi)的經(jīng)濟(jì)效應(yīng)，然后通過(guò)指數(shù)統(tǒng)計(jì)與引力模型加以驗(yàn)證調(diào)節(jié)稅制對(duì)抑制盲目消費(fèi)、消費(fèi)回流、擴(kuò)大內(nèi)需、擴(kuò)大進(jìn)口、財(cái)政收入、收入分配效應(yīng)六大經(jīng)濟(jì)效應(yīng)結(jié)果。根據(jù)分析的結(jié)果，探求解決問(wèn)題的對(duì)策：首先應(yīng)該認(rèn)清奢侈品消費(fèi)現(xiàn)實(shí)發(fā)展潮流，其次多維度統(tǒng)籌健康化奢侈品消費(fèi)，，消費(fèi)者個(gè)人應(yīng)該樹(shù)立健康理性的消費(fèi)觀，企業(yè)抓住機(jī)遇、積極有效的學(xué)習(xí)、努力創(chuàng)建中國(guó)本土的奢侈品品牌，政府分層累進(jìn)完善稅制改革，改進(jìn)與完善征稅模式，提高稅收效率，建立健全法制的發(fā)展機(jī)制，為奢侈品健康發(fā)展創(chuàng)造有利條件。
[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.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F752.5;F812.42

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