促进居民消费需求的税收政策研究

发布时间：2018-02-01 17:13

本文关键词： 税收政策结构性减税居民消费　出处：《江西财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：消费、投资、出口是拉动我国经济增长的“三驾马车”,长期以来,我国形成了轻消费,重投资、出口的经济增长模式。随着国际金融危机的蔓延,这种外需驱动型的经济增长模式严重制约了我国经济的进一步发展。2014年的中央经济工作会议强调要协调好消费与投资、出口之间的比例关系,充分发挥有效需求对经济增长的持久推动作用。因此,扩大内需,尤其是促进居民消费需求将是促进经济可持续发展的关键。税收作为国家宏观调控的重要工具之一,是影响居民消费需求的基础性因素,对于进一步扩大内需,实现我国经济驱动模式由外需驱动型向内需生长型的良性转变有着积极作用。当前以扩大内需为保增长的根本途径及结构性减税为主基调的背景下,如何进一步完善税收政策,建立扩大居民消费需求的长效机制,成为深入调整我国经济结构,切实转变经济发展方式的一项重要课题。本文对国内外研究成果进行综述后,在了解业内学者对于如何运用税收政策影响居民消费需求的研究成果的基础上,根据现代西方消费理论的研究成果,分析了税收影响居民消费需求的作用机理,同时相应阐述了主要税种对于居民消费需求的经济效应。并结合我国当前居民消费需求的现状的基础上,提出了当前影响我国居民消费需求不足的原因,其中包括居民收入水平较低、居民收入差距不断扩大、社会保障制度的不健全。在理论分析的基础上,本文采用实证研究方法深入研究了税收政策对消费的经济效应,得出税收不仅能直接对居民消费需求产生显著影响,同时还可以通过影响居民收入、城乡收入差距、物价指数以及社会保障等因素间接对居民消费产生影响。本文通过上述研究,提出了旨在促进居民消费需求的税收政策建议：优化税制结构,建立现代税收制度,包括加快推进间接税改革,逐步推进营业税改征增值税的税制改革；调整增值税税率,缓解增值税的累退性；调高增值税与营业税的起征点,减少个体经营者的税收负担。建立分类综合个人所得税,缩小收入分配差距,包括尽快实行分类综合个人所得税制；采用分项综合相结合的费用扣除方式；综合所得采用超额累进税率,分类所得采用比例税率；完善个人所得税的征管与相应的配套设施。完善消费税税制,优化居民消费结构,包括调整消费税的税目范围：对环境造成危害的商品提高其消费税税率,同时可开征环保税：改价内税为价外税,确保消费者对商品的知情权。完善财产税税制,提高居民消费倾向,包括合并统一房地产税制；及时加开遗产税与赠与税。加快推进社会保障税体系建设,合理设计税率与税目范围的同时,要加强社会保障资金的管理与运用；运用计算机互联网的优势,建立现代社会保障信息系统。
[Abstract]:Consumption, investment and export are the "troika" that drives China's economic growth. For a long time, China has formed a pattern of economic growth that is light on consumption, heavy on investment and exports. With the spread of the international financial crisis, This pattern of external demand-driven economic growth seriously restricts the further development of our economy. In 2014, the Central Economic work Conference stressed the need to coordinate the proportional relationship between consumption, investment, and exports. Therefore, the expansion of domestic demand, especially the promotion of consumer demand, will be the key to promote sustainable economic development. As one of the important tools of the state's macro-control, tax is the basic factor affecting the consumption demand of the residents, and it is necessary to further expand domestic demand. It has a positive effect to realize the benign transformation of our country's economy-driven mode from the external demand-driven model to the domestic demand growth-type. At present, how to improve the tax policy under the background of expanding domestic demand as the basic way to maintain growth and structural tax reduction as the main keynote, how to further improve the tax policy, The establishment of a long-term mechanism to expand the consumption demand of the residents has become an important issue in adjusting the economic structure of our country and changing the mode of economic development. After summarizing the domestic and foreign research results, this paper, on the basis of understanding the research results of the scholars in the field on how to use tax policy to influence the consumption demand of residents, according to the research results of modern western consumption theory, This paper analyzes on the mechanism of the influence of tax on the consumption demand of residents, and expounds the economic effect of the main types of tax on the consumption demand of the residents, and on the basis of the present situation of the consumption demand of the residents in our country, The reasons that affect the consumption demand of Chinese residents are put forward, including the low income level, the widening income gap and the unsound social security system. This paper studies the economic effect of tax policy on consumption by using empirical research method, and draws a conclusion that tax can not only directly affect the consumption demand of residents, but also influence the income of residents and the income gap between urban and rural areas. Price index and social security and other factors indirectly affect the consumption of residents. Based on the above research, this paper puts forward some suggestions on tax policy: optimizing the structure of tax system, establishing modern tax system, including speeding up the reform of indirect tax, and gradually advancing the reform of tax system of business tax to levy value-added tax; Adjust the rate of VAT to ease the regressive effect of VAT, raise the starting point of VAT and business tax, reduce the tax burden on self-employed operators, establish a comprehensive classification of personal income tax, narrow the income distribution gap, It includes the implementation of the classified and integrated personal income tax system as soon as possible; the adoption of the expense deduction method of the combination of itemized and comprehensive income; the adoption of the excess progressive tax rate for the comprehensive income and the proportional tax rate for the classified income; Perfecting the collection and management of personal income tax and the corresponding supporting facilities, perfecting the consumption tax system, optimizing the consumption structure of the residents, including adjusting the scope of the tax items of the consumption tax: increasing the consumption tax rate of goods that cause harm to the environment, At the same time, environmental protection tax can be levied: changing the internal tax into the value tax, ensuring the consumers' right to know about the goods, perfecting the property tax system and increasing the consumption tendency of the residents, including merging and unifying the real estate tax system; Timely introduction of estate tax and gift tax, speeding up the construction of the social security tax system, reasonable design of tax rates and scope of taxes, strengthening the management and utilization of social security funds, and utilizing the advantages of the computer Internet, Establish a modern social security information system.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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