奢侈品是“一种超出人们生存与发展需要范围的、具有独特、稀缺、珍奇等特点的消费品”。西方一些国家早在18世纪末就有课征“奢侈品税”的政策,例如英国就对使用四轮马车和使用男仆征税。最近,国内外的传媒都在大肆报道:中国已经成为仅次于美国、日本的世界第三大奢侈品消费市 Luxury goods are “a kind of consumer goods that is unique, scarce, exotic and so forth beyond the scope of people’s survival and development.” Some western countries had policies of “luxury tax” as early as the late eighteenth century. For example, the United Kingdom imposed tax on the use of wagons and the use of servants. Recently, the mass media at home and abroad are all about wantonly reporting that China has become the third-largest luxury consumer market in the world after the United States and Japan