提高城镇居民消费能力的税收政策研究

发布时间：2018-03-10 00:16

本文选题：城镇居民消费能力　切入点：商品税　出处：《东北财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,我国经济增长速度逐渐加快,但是消费、投资、出口的发展并不均衡,国民经济长期轻消费、重投资、依赖出口。我国不合理的投资发展模式不仅造成投资效益低下,而且引发了高通货膨胀,与此同时,因国际金融危机的冲击,我国出口大幅下降,这使我们充分认识到将经济增长方式转变为以消费拉动经济增长的必要性。于是,现阶段的税收政策应着重探究怎样扩大消费需求,特别是居民消费需求。居民消费能力是居民消费需求的基础和前提,城镇居民是居民消费的主力军,因此,如何提高城镇居民消费能力就成为扩大居民消费需求的基本问题。本文从城镇居民消费能力的内涵着手,发现居民收入水平、物价水平、家庭资产、社会保障水平是影响城镇居民消费能力的直接因素,将税收政策同这些直接影响因素综合分析,发现通过调整税收政策能够提高城镇居民消费能力,可见本文的研究能够为提高居民消费这一战略目标提供有效措施,使得本文具有一定的现实意义。另一方面,本文分别针对不同税种所提出的具体税收调整政策为继续深化税收理论研究、逐步完善我国税制带来了动力,使得本文具有一定的理论贡献。本文围绕提高城镇居民消费能力的税收政策进行研究,首先从城镇居民消费能力的内涵入手,分析了城镇居民消费能力的直接影响因素,进而推导出税收对城镇居民消费能力的作用机理,为全文奠定理论基础。然后在揭示了城镇居民消费能力不足这一现实问题后,介绍了影响城镇居民消费能力的现行税收政策,并利用多元回归分析对税收政策进行实证研究,指出了现行税收政策存在的问题。最后借鉴国外的相关经验、结合我国实际,提出了提高城镇居民消费能力的具体税收政策建议：降低商品税税负,提高居民的消费支付能力；调整现行个人所得税制度,增加居民可支配收入；进一步完善个人财产保有环节的税收政策：适时开征遗产税和赠与税,变现潜在消费能力；开征社会保障税,保障即期消费水平；完善促进就业和城镇化建设的税收优惠政策。本文采用了实证分析与规范分析相结合、定量分析与定性分析相结合的研究方法。
[Abstract]:Since the reform and opening up, China's economic growth has gradually accelerated, but the development of consumption, investment and exports is not balanced, and the national economy has long been light of consumption and heavy on investment. China's irrational investment development model not only leads to low investment efficiency, but also leads to high inflation. At the same time, because of the impact of the international financial crisis, China's exports have dropped sharply. This makes us fully realize the necessity of transforming the mode of economic growth into consumption-driven economic growth. Therefore, the current tax policy should focus on how to expand consumer demand. Especially the consumption demand of the residents, the consumption ability of the residents is the basis and premise of the consumption demand of the residents, and the urban residents are the main force of the consumption of the residents, therefore, how to improve the consumption ability of the urban residents becomes the basic problem of expanding the consumption demand of the residents. Starting from the connotation of urban residents' consumption ability, this paper finds that the income level, price level, family assets and social security level of urban residents are the direct factors that affect the consumption ability of urban residents. Through the comprehensive analysis of the tax policy and these direct influencing factors, it is found that by adjusting the tax policy, the ability of urban residents to consume can be improved, which shows that the research in this paper can provide effective measures for the strategic goal of improving residents' consumption. On the other hand, the specific tax adjustment policies put forward in this paper, aiming at different kinds of taxes, have brought the impetus to further the study of tax theory and gradually perfect the tax system of our country. So that this paper has a certain theoretical contribution. This paper focuses on the study of the tax policy to improve the consumption ability of urban residents. First of all, it analyzes the direct influencing factors of the consumption ability of urban residents, starting with the connotation of the consumption ability of urban residents. Then the paper deduces the function mechanism of tax on the consumption ability of urban residents, and lays a theoretical foundation for the full text. Then, after revealing the realistic problem that the urban residents' consumption ability is insufficient, this paper introduces the current tax policies that affect the consumption ability of urban residents. And using multiple regression analysis to make an empirical study on the tax policy, pointing out the existing problems of the current tax policy. Finally, using the relevant experience of foreign countries for reference, combining with the reality of our country, The paper puts forward some specific tax policy suggestions to improve the consumption ability of urban residents: to reduce the tax burden on commodities, to improve the ability to pay, to adjust the current personal income tax system and to increase the disposable income of residents; To further improve the tax policy of personal property retention link: timely levying inheritance tax and gift tax to realize potential consumption ability, levying social security tax to ensure immediate consumption level; This paper adopts the research method of combining empirical analysis with normative analysis, quantitative analysis and qualitative analysis.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F126.1;F812.42

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