关于奢侈品税问题的研究,学术界成果还不是很多,研究对象大多集中在建国以后。民国初期,财政紧张,财政部尝试增加奢侈品税。鉴于何时入手以及各界的态度仍是问题,政府除了召开关税研究会议提出奢侈品税提案以外,事实上并无大的进展。然1924年夏,日本提出奢侈品税案,将奢侈品入口税增至值百抽百。这一税案直接影响了两国的对外贸易,各地商会群起力争,最终日本作出些许修正以示让步。这场经济领域 On the issue of luxury tax research, the academic achievements are not many, most of the research focused on the founding of the future. Early Republic of China, financial constraints, the Ministry of Finance try to increase the luxury tax. In view of when to start and the attitude of all walks of life is still a problem, in addition to convening a tariff research conference to propose a luxury tax bill, the government has in fact made no major progress. However, in the summer of 1924, Japan proposed a luxury goods tax case that would add value to the luxury import tax. This tax case directly affected the foreign trade between the two countries. The chambers of commerce all over the country fought for each other. Eventually, Japan made some small amendments to show concessions. This economic field