运用税收手段 增强居民消费能力  

On the Use of Tax Measures to Enhance Household Consumption

作　　者：杨卫华[1] 叶杏娟[1] 

机构地区：[1]中山大学

出　　处：《税务研究》2010年第3期23-28,共6页

摘　　要：改革开放以来,我国经济迅速发展,国内生产总值和居民收入不断增加,但由于收入分配不公等因素的影响,我国劳动者报酬、居民收入占GDP的比重持续下降,税收收入占GDP的比重不断上升,居民不同群体间的收入差距悬殊,导致居民消费能力不强,消费率降低。本文针对这一现实,着重研究了如何运用税收手段,调节分配,增加居民收入,扩大国内需求,促进经济发展。With the rapid economic growth since the reform and opening-up, China＇s gross domestic product （GDP） and resident income have been raising. However, affected by unfair income distribution, the country＇s ratios of salary/GDP and income/ GDP have continued to decline, accompanying with the ratio of tax-GDP rising and the income gap among various groups widening, and this leads to a weak domestic consumption. Given such a situation, this paper aims to make a research on how to use tax measures to regulate the income distribution relationship so as to increase the resident income, expand the domestic consumption demand and promote the economic development.

关 键 词：居民消费 税收分配 居民收入 消费率 

分 类 号：F812.42[经济管理—财政学]