新常态下促进消费扩大和升级的税收政策

发布时间：2018-01-31 04:35

本文关键词： 新常态消费扩大消费升级税收政策　出处：《税务研究》2015年03期 　论文类型：期刊论文

【摘要】：消费是经济发展的不竭动力,消费扩大和升级是我国跨越中等收入陷阱、迈入高收入国家的重要依托。新常态下的居民消费扩大与升级要求政府保持中性,降低间接税比重以提高居民实际消费能力,以清费立税提高居民消费率,通过个人所得税改革和降低社保缴费率提高平均消费倾向。在总税负水平不提高的情况下,通过降低消费税税率和调整消费税税目促进消费升级,将消费税改为零售税,甚至开征新的旅游税以促进区域财政能力公平,减少风景区拼命发展工业增收的态势,都是促进旅游产业发展和推动消费升级的重要税收政策。
[Abstract]:Consumption is the inexhaustible power of economic development. Consumption expansion and upgrading is an important support for our country to cross the middle-income trap and step into high-income countries. The expansion and upgrading of household consumption under the new normal requires the government to maintain neutrality. To reduce the proportion of indirect taxes to improve the actual consumption capacity of residents, in order to clear fees and tax to improve the consumption rate of residents. Through the reform of personal income tax and the reduction of social security contribution rate to increase the average consumption propensity. In the case of no increase in the total tax burden, by reducing the consumption tax rate and adjusting the consumption tax items to promote consumption upgrading. The consumption tax should be changed into the retail tax, and even a new tourism tax would be imposed to promote the regional financial capacity equity and reduce the situation of the scenic spots desperately developing industrial income. Both are important tax policies to promote the development of tourism industry and promote consumption upgrading.
【作者单位】：中国社会科学院财经战略研究院;中国社会科学院经济研究所;
【分类号】：F812.42
【正文快照】： 消费是经济发展的不竭动力。从理论上讲,任何生产的目的都是消费。在自给自足的自然经济中,个人和家庭的生产是为了满足其本身的需要。在以交换为手段的市场经济中,个人和企业的生产是为了满足全社会的需要。工业革命以来的巨大技术进步,极大地增进了人类的生产能力,使得消费

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