利用税收政策释放居民消费潜力的思考

发布时间：2018-06-22 21:31

本文选题：居民消费 + 经济发展　；参考：《经济纵横》2014年07期

【摘要】：消费是拉动经济增长的最终动力。我国正处在经济转型的关键时期,居民消费增长速度放缓不利于经济发展方式的转变。调整税收政策能释放居民的消费潜力,调整的重点应是降低间接税税负、调整消费税税目及优化直接税征收,包括扩大营改增的范围、适当调整消费税的税目税率、改革居民个人所得税的计征方式、健全财产税制度和实行开征社会保障税等。这样,才有利于合理调节社会消费预期与消费倾向,释放居民的消费能力。
[Abstract]:Consumption is the ultimate driving force for economic growth. China is in the key period of economic transformation, the slow growth rate of resident consumption is not conducive to the transformation of economic development. The adjustment of the tax policy can release the consumption potential of the residents, and the focus of the adjustment should be to reduce the indirect tax burden, adjust the consumption tax items and optimize the direct tax collection, including expanding the scope of business reform and increasing, and appropriately adjusting the tax rate of the consumption tax. Reform the way of personal income tax, perfect property tax system and levy social security tax. Only in this way, can we reasonably adjust the social consumption expectation and propensity to consume, and release the consumption ability of the residents.
【作者单位】：广东外语外贸大学;
【基金】：广东省委宣传部“理论粤军党的十八大精神与广东实践研究”重大课题“加快转变经济发展方式,促进经济可持续健康发展研究”(编号:2013SBDZB03) 广东外语外贸大学研究生科研创新项目“结构性减税下的税制改革研究——基于促进消费的视角”(编号:13GWXXM-09)的成果
【分类号】：F812.42;F126.1

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