期刊名称：Advance Journal of Food Science and Technology
印刷版ISSN：2042-4868
电子版ISSN：2042-4876
出版年度：2015
卷号：7
期号：8
页码：597-601
DOI：10.19026/ajfst.7.1365
出版社：MAXWELL Science Publication
摘要：This study aims to investigate the tax impacts of luxury food products in dual-class from macro perspective using the parallel factor analysis. Along with the rapid economic development of China, the growing purchasing power of Chinese residents has been accelerated. This can be seen particularly in the luxury food products market. In the parallel factor analysis on China new consumption tax, it indicates that the adjusted taxable items of consumption tax could narrow the gap between rich and poor and to promote social equity. The taxation system in China might affect the general public when targeting the heavy taxes on the rich. Changes of rational consumers' choices will result in a loss of tax revenues which will lead to a lack of financial support to the fair income distribution. What is more, the atrophy of the luxury food products market brought by the luxury tax may curb the growth and development of domestic luxury manufacturing industry. Hence, the finding of this study suggests that the government should carefully choose the tax base, tax rates and reasonable tax-price mode combined with the features specifically demonstrated in the Chinese market.
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