政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/45219

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113451/144438 (79%)
Visitors : 51170786 Online Users : 277

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 社會科學學院 > 財政學系 > 研究報告 > Item 140.119/45219

Please use this identifier to cite or link to this item: https://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:	財政部中華財政學會;國立政治大學財政系
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 應用研究委託研究研究期間: 9804~9812 研究經費: 210 千元
Data Type:	report
Appears in Collections:	[財政學系] 研究報告

Files in This Item:

File	Size	Format
	0Kb	Unknown2	1400	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...