促进居民消费的税收政策研究

发布时间：2018-07-12 17:38

本文选题：居民消费 + 商品劳务税　；参考：《苏州大学》2012年硕士论文

【摘要】：消费、投资和出口被誉为拉动经济增长的“三驾马车”。长期以来，我国经济增长主要依靠投资和出口拉动，消费对经济增长的贡献相对较低。随着国际金融危机的蔓延，我国经济增速放缓，以投资和出口为主导的经济增长模式难以为继。消费作为最终需求，是拉动经济增长的根本动力。因此，扩大内需，尤其是扩大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手段之一，是促进居民消费的重要工具。本文旨在理论研究的基础上，通过进一步的实证分析，考察税收对居民消费的调节效应，进而提出促进居民消费的税收政策建议。本文的独特之处在于实证研究部分，，该部分采用计量经济学的时间序列模型，选取与居民消费相关的商品劳务税和个人所得税进行重点分析，考察这两个指标与居民消费的关系，并在此基础上，提出针对性的税收政策建议。
[Abstract]:Consumption, investment and exports are known as the "troika" that stimulates economic growth. For a long time, China's economic growth mainly depends on investment and export, and consumption's contribution to economic growth is relatively low. With the spread of the international financial crisis, the economic growth rate of our country slows down, and the mode of economic growth, which is dominated by investment and exports, is difficult to continue. Consumption, as the final demand, is the driving force of economic growth. Therefore, the expansion of domestic demand, especially the expansion of consumer demand will be the key to promote sustainable economic development. As one of the means of national macro-control, tax is an important tool to promote the consumption of residents. The purpose of this paper is to investigate the effect of tax on residents' consumption through further empirical analysis on the basis of theoretical research, and then put forward some suggestions on tax policy to promote residents' consumption. The uniqueness of this paper lies in the empirical research part, which uses the econometric time series model to select the goods and services tax and the personal income tax related to the residents' consumption to carry on the key analysis. On the basis of investigating the relationship between the two indexes and residents' consumption, this paper puts forward some suggestions on tax policy.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.42;F224

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