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我国台湾地区的特种货物及劳务税(即俗称的“奢侈税”)是一种带有很强社会经济调节功能的消费税。本文在介绍台湾地区特种货物及劳务税基本情况的基础上,对大陆通过消费税政策调控经济提出了几点建议。
The special goods and service tax in Taiwan of our country (commonly known as the “luxury tax”) is a consumption tax with a strong social and economic adjustment function. Based on the introduction of the basic situation of special goods and service tax in Taiwan, this article puts forward some suggestions to the mainland in regulating the economy through the consumption tax policy.