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 services tax（commonly known as luxury tax） in Taiwan District of China serves as a consumption tax with powerful function of social and economic regulation. On the basis of introducing the fundamental conditions of special goods and