中文摘要：

近年来，我国游客境外奢侈品消费规模呈现不断上升的趋势，这在一定程度上造成了我国税款的流失。本文认为，为适应我国社会经济的发展，应理顺我国奢侈品消费的税收制度，完善包括消费税、关税在内的奢侈品税收政策，这样不仅有助于刺激内需，还有利于增加我国奢侈品税收收入、推动我国产业结构和消费结构的升级。

英文摘要：

In recent years, the consumption scale of the luxury by Chinese visitors in foreign countries and regions tends to grow increasingly, which results in China＇s tax evasion to some extent. This paper argues that in order to adapt to social and economic development in China, tax system concerning luxury shall be straightened and tax policy on consumption tax and customs of the luxury shall be improved as well, which can not only help stimulating domestic demand but also bring great benefit in increasing tax revenue concerning luxuries and promoting the upgrade of industrial structure and consumption structure.