本文认为国内消费者在境外大量购买奢侈品具有复杂的原因,提高或降低奢侈品关税均面临较大的伦理风险。因此,应正确看待境外奢侈品消费并实行适度的高关税政策,通过结构性税收政策对境外奢侈品消费加强引导,并以税收优惠政策积极培育国内奢侈品品牌、促进国内奢侈品市场发展。 This paper argues that domestic consumers have a lot of reasons to buy luxury goods overseas, and that raising or lowering the tariffs on luxury goods all faces great ethical risks. Therefore, overseas luxury goods consumption should be viewed correctly and a moderately high tariff policy should be implemented. Structural taxation policies should be adopted to guide overseas consumption of luxury goods. Tax incentives should be adopted to actively cultivate domestic luxury brands and promote the development of the domestic luxury goods market.