Taxing Luxury

• 作者: LUO YUANJUN
• 来源期刊: 今日中国：英文版
• 学科: 经济
• 关键词: 中国 奢侈品市场 消费观念 消费结构
• 年，卷（期）: 2006,（6）
• 页码范围: 20-23
• 页数: 4页
• 分类号: F126.1

摘要

<正>AS part of its taxation system reforms, China in 1994 started to levy consumption tax on 11 categories of goods, including automobiles, cigarettes and liquor. On April 1 this year, the Ministry of Finance and State Administration of Taxation adjusted the rate of consumption tax and the scope of products upon which it is levied. The changes include subjecting golf gears and balls, high-end watches, yachts, disposable wooden chopsticks, and wooden floor panels to the tax, while skincare products and shampoo were removed from the list.