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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/45219

    Title: 對奢侈消費課徵特種銷售稅之研究
    Authors: 楊子涵;羅德城;何怡澄
    Contributors: 財政部
    Keywords: 奢侈消費;銷售稅;luxurious consumption;excise tax;財政(含金融,保險)
    Date: 2010
    Issue Date: 2010-10-05 16:08:25 (UTC+8)
    Abstract: 本文目的在研究我國現階段對奢侈消費課稅之可行性。本文首先蒐集與整理各國相關稅制資料,俾瞭解各國建立相關稅制之政策目的、稅目與課徵方式、奢侈品定義、課徵標的及其利弊。並分析我國目前奢侈消費課稅現況,與奢侈消費產業發展之資料蒐集、整理與,俾評估實施奢侈稅之必要性、可行性與推動時機。 The study investigates the possibility of enforcing a new excise tax on luxurious consumption at current domestic social-economic environment. The relevant tax practices of several advanced and newly developed countries will be scrutinized at the aspects of the policy purpose, tax terms and rates, the scope of taxed items and the effects on the economy. The existing tax treatments and tax revenue contribution from the luxurious consumption will also be examined. Finally, the possible impacts of the new tax practice on the development of the luxurious consumption industry will be considered.
    Relation: 98MOF004
    研究期間: 9804~9812
    研究經費: 210 千元
    Data Type: report
    Appears in Collections:[財政學系] 研究報告

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