1. Pay more taxes on high-end products and high-consumption people. 2. Narrow the gap between the rich and the poor. 3. Increase the consumption pressure of non-ordinary consumer goods. 4. Restrain luxury consumption and manufacturers and sellers of luxury goods. 5. Make people "return to nature" and so on.

Jewelry is a high-priced luxury, and cigarettes are harmful to health. The government hopes to change consumers' demand and purchase intention through taxation, and restrain consumers from the total amount. From the effect, the collection of consumption tax promotes the rationalization of consumption structure.