扩大我国农村居民消费支出的财税对策研究

发布时间：2018-04-16 03:32

本文选题：消费倾向 + 消费结构　；参考：《山西财经大学》2017年硕士论文

【摘要】：我国是一个农业大国,但并不是农业强国。近几年,我国农业有了一定的发展,农民收入也有所提高。但是相对城镇居民来说,农民收入水平还是处于比较低的水平,相对应的农村居民消费水平也低。消费作为拉动我国经济三驾马车中的一员,其规模的大小直接关系到我国经济的荣衰。并且农村居民消费相对于城镇居民消费来说,提升空间会更大,我们要致力于扩大农村居民消费支出。在农村城镇化的进程中,可以更有效的激发农村消费的潜力,扩大农村居民消费,进而提升我国总体消费,以很好的拉动国民经济发展。本文的主要内容有:首先,从消费率、消费倾向、消费水平、消费结构四个方面,以中国统计年鉴的数据为依据,运用图、表结合的方法,分析了我国农村居民消费的现状。其次,从我国农村居民消费的有效需求、市场的有效供给、政府的有效投入三个方面阐述了我国农村居民消费存在的问题。从我国农村居民收入较低、农村居民储蓄率高、我国传统消费观念和消费习惯三个方面解释了我国农村居民有效需求不足;从生产性有效供给不足、流通性有效供给不足和服务性有效供给不足三个方面解释了目前我国市场的有效供给不足;从我国财政支农支出投入力度不足、农村公共基础设施投入力度不足、农村社会保障投入力度不足三个方面阐述了我国政府的有效投入不足。最后,结合我国农村居民消费存在的问题以及财税政策对我国农村居民消费支出的影响,提出了扩大我国农村居民消费支出的财税对策建议。从增加农村居民收入、降低农村居民的高储蓄率、引进新时代的消费观念三个方面提出了扩大农村居民消费有效需求的建议;从加大生产性有效供给、加大流通性有效供给、加大服务性有效供给三个方面为加大我国市场的有效供给提出了建议;从增加财政支农支出、加强农村公共基础设施建设、增加农村社会保障支出三个方面为增加政府的有效投入提出了建议;从借力房地产税改革减轻进城农民住房压力、完善涉农补贴政策减轻农民负担两个方面提出了利用税收政策减轻农民负担的建议。本文的创新点在于:从我国农村城镇化的新视角出发,重新审视我国农村居民消费问题。多方位、多角度的对影响我国农村居民消费的因素进行了分析,并针对扩大我国农村居民消费支出提出了具有建设性的意见。通过本文对我国农村居民消费相关问题的分析,可以看出我国农村居民还存在巨大的消费潜力。在我国农村城镇化的进程中,只要从多个方面扩大我国农村居民的有效需求、加大市场的有效供给、增加政府的有效投入、减轻农村居民的负担,势必会激发出我国农村居民巨大的消费潜力。
[Abstract]:China is a large agricultural country, but not a strong agricultural country.In recent years, China's agriculture has a certain development, farmers' income has also increased.However, relative to the urban residents, the level of farmers' income is still at a relatively low level, and the corresponding level of rural residents' consumption is also low.Consumption, as a member of the economic troika, has a direct bearing on the prosperity and decline of China's economy.And the rural residents' consumption will be bigger than the urban residents' consumption, we should devote ourselves to expand the rural residents' consumption expenditure.In the process of rural urbanization, we can stimulate the potential of rural consumption more effectively, expand the consumption of rural residents, and then improve the overall consumption of our country, in order to stimulate the development of the national economy.The main contents of this paper are as follows: firstly, from four aspects of consumption rate, consumption tendency, consumption level and consumption structure, based on the data of China Statistical Yearbook, the paper analyzes the current situation of rural residents' consumption in our country by using the method of chart and table combination.Secondly, from three aspects of the effective demand of rural residents' consumption, the effective supply of the market and the effective input of the government, this paper expounds the existing problems of the rural residents' consumption in our country.From the three aspects of low income, high savings rate of rural residents, traditional consumption concept and consumption habits, this paper explains the insufficient effective demand of rural residents in our country, the insufficiency of productive effective supply, and the lack of effective supply of rural residents in our country.This paper explains the shortage of effective supply in the market of our country from three aspects: insufficient effective supply of circulation and insufficient effective supply of service, insufficient input of expenditure on supporting agriculture and insufficient input of public infrastructure in rural areas.Rural social security investment is insufficient in three aspects: the lack of effective investment of our government.Finally, combined with the problems existing in rural residents' consumption and the influence of fiscal and taxation policies on the consumption expenditure of rural residents, the paper puts forward some suggestions on how to expand the consumption expenditure of rural residents in China.From three aspects of increasing the income of rural residents, reducing the high saving rate of rural residents and introducing the consumption concept of the new era, this paper puts forward some suggestions for expanding the effective demand of rural residents' consumption, from increasing the productive effective supply, increasing the circulating effective supply,In order to increase the effective supply of our country's market, three aspects of increasing the effective supply of service are put forward, such as increasing the expenditure of financial support for agriculture and strengthening the construction of rural public infrastructure.Three aspects of increasing social security expenditure in rural areas are put forward to increase the effective input of the government, and from the reform of real estate tax to reduce the housing pressure of farmers in cities,This paper puts forward some suggestions on how to use tax policy to lighten the burden of farmers from two aspects: perfecting the policy of agricultural subsidy and lightening the burden on farmers.The innovation of this paper is to re-examine the consumption of rural residents in China from the new perspective of rural urbanization.This paper analyzes the factors that affect the consumption of rural residents in China and puts forward some constructive suggestions for expanding the consumption expenditure of rural residents in China.Through the analysis of the problems related to the consumption of rural residents in China, we can see that there is a huge consumption potential of rural residents in our country.In the process of rural urbanization in China, as long as the effective demand of rural residents in our country is expanded from many aspects, the effective supply of the market is increased, the effective investment of the government is increased, and the burden of the rural residents is alleviated.It is bound to stimulate the huge consumption potential of rural residents in our country.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F323.8;F812.8

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