扩大我国居民消费需求的税收政策研究

发布时间：2018-05-26 07:41

本文选题：居民消费需求 + 税收政策　；参考：《山东大学》2014年硕士论文

【摘要】：我国在《国民经济和社会发展第十二个五年规划纲要》以及十八大报告中都指出,要牢牢把握扩大内需这一战略基点,加快建立扩大消费需求长效机制,释放居民消费潜力。因此,扩大内需、促进消费将是未来一段时间内我国实现经济平稳增长的重要利器。税收政策在资源配置、收入分配、稳定经济方面具有重要作用,而其政策调控作用在促进需求、提高消费能力等方面尤为显著。合理的税收负担和税收制度可以增强居民消费能力和消费意愿,稳定消费预期,优化消费环境。各种税收政策之间的相互配合,还可以突出消费重点和热点,促进消费市场结构理性和健康发展。因此,研究和探讨税收政策对我国居民消费需求的影响,并对已有的税收政策在扩大消费需求方面所发挥的政策效果进行检验,对于制定更加合理和完善的税制结构、最大程度发挥对居民消费需求的促进作用是十分必要的。本文首先在搜集资料和阅读经典文献的基础上对税收促进居民消费的国内外研究进行梳理和回顾,分三个阶段介绍了西方消费需求理论的发展。在此基础上,从消费能力、消费意愿、以及消费预期和消费环境三个方面对税收政策影响消费的作用机制进行了规范分析,并对流转税、所得税和财产税对居民消费的差异化影响做出全面阐述,为后面的分析研究做出铺垫。其次,对1994年以后的税收政策进行回顾梳理以及简单评述,并运用数据和图表对当前我国税制结构和消费现状进行描述性分析,找出消费不足的原因以及当前税收政策存在的困境。再次,利用状态空间形式的可变参数模型,选取我国1994—2012年各项税收收入数据以及城镇居民的消费支出数据,同时引入居民可支配收入和消费习惯这两个对居民消费需求有重要影响的变量,分析我国的税收政策在税收总量和税收结构两个方面对城乡居民消费需求的动态影响,得到动态影响效果图,并对实证结果进行分析说明。最后,根据本文前面所做的理论分析和实证分析,有针对性地提出建立扩大消费需求长效机制,扩大城乡居民消费需求的税收政策建议,如优化税收制度与政策,推进增值税扩围和房产税改革,完善税收制度和突出税收激励重点,并着重增强农民的消费能力。
[Abstract]:In the outline of the Twelfth Five-Year Plan for National Economic and Social Development and the report of the 18th National Congress of China, China has pointed out that it is necessary to firmly grasp the strategic basis of expanding domestic demand, speed up the establishment of a long-term mechanism for expanding consumption demand, and release the consumption potential of residents. Therefore, expanding domestic demand and promoting consumption will be an important weapon to achieve steady economic growth in the future. Tax policy plays an important role in resource allocation, income distribution and economic stability, while its policy regulation plays a significant role in promoting demand and improving consumption ability. Reasonable tax burden and tax system can enhance residents' consumption ability and willingness, stabilize consumption expectation and optimize consumption environment. The cooperation of various tax policies can also highlight the key points and hot spots of consumption and promote the rational and healthy development of the consumption market structure. Therefore, to study and explore the impact of tax policy on the consumption demand of Chinese residents, and to test the effect of the existing tax policy on expanding consumption demand, to establish a more reasonable and perfect tax system structure. It is necessary to maximize the role of promoting consumer demand. On the basis of collecting data and reading classical literature, this paper reviews the domestic and foreign research on tax promotion of residents' consumption, and introduces the development of western consumption demand theory in three stages. On this basis, from the consumption ability, the consumption will, as well as the consumption expectation and the consumption environment three aspects has carried on the standard analysis to the tax policy influence consumption mechanism, and has carried on the norm analysis to the turnover tax, Income tax and property tax have a comprehensive impact on residents' consumption differentiation, and pave the way for the following analysis and research. Secondly, it reviews and reviews the tax policy after 1994, and makes a descriptive analysis of the current tax structure and consumption situation of our country by using data and charts. Find out the reason of insufficient consumption and the predicament of current tax policy. Thirdly, by using the variable parameter model in the form of state space, the data of tax revenue and the consumption expenditure of urban residents in China from 1994 to 2012 are selected. At the same time, this paper introduces two variables, disposable income and consumption habits, which have an important impact on the consumption demand of the residents, and analyzes the dynamic influence of the tax policy on the consumption demand of urban and rural residents in the two aspects of the total tax revenue and the tax structure. The dynamic effect diagram is obtained, and the empirical results are analyzed. Finally, according to the previous theoretical analysis and empirical analysis, the paper puts forward some suggestions of tax policy, such as optimizing the tax system and policy, to establish a long-term mechanism to expand consumption demand and expand the consumption demand of urban and rural residents. We will promote the reform of value-added tax and property tax, improve the tax system, highlight the key points of tax incentives, and focus on enhancing farmers' ability to consume.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F126.1

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