税制结构优化与我国消费增长

发布时间：2018-12-16 06:12

【摘要】：我国正在推进新一轮财税体制改革,优化税制结构是改革的重要任务之一。未来随着财税体制改革的深入,税制结构的优化,特别是直接税与间接税比重的调整,将会持续影响我国消费潜力的释放。在梳理文献的基础上,本文运用我国省级区域的面板数据,实证分析了税制结构优化对消费的影响。结果显示,税制结构优化确能促进我国消费的增长,但会受到传统因素和新兴因素的合力影响,并据此对我国未来税制结构调整提出了政策建议。
[Abstract]:China is pushing forward a new round of fiscal and taxation system reform. Optimizing the tax structure is one of the important tasks of the reform. In the future, with the deepening of the reform of fiscal and taxation system, the optimization of tax system structure, especially the adjustment of the proportion of direct tax and indirect tax, will continue to affect the release of consumption potential in China. On the basis of combing the literature, this paper empirically analyzes the impact of tax structure optimization on consumption by using the panel data of provincial regions in China. The results show that the optimization of tax system structure can promote the growth of consumption in China, but it will be influenced by the combination of traditional factors and new factors. Based on this, some policy suggestions are put forward for the adjustment of future tax structure of our country.
【作者单位】：厦门国家会计学院;
【分类号】：F812.42

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