扩大消费需求的税收政策  

Tax Policy for China's Consumption Demand Expansion

作　　者：张斌[1] 

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《财贸经济》2012年第9期33-39,共7页Finance & Trade Economics

基　　金：国家社科基金重大招标项目"扩大内需的财税政策研究"(编号:09&ZD031)的阶段性研究成果

摘　　要：扩大消费需求的重点是扩大居民消费需求,税收政策主要通过减轻边际消费倾向较高的中低收入阶层所得税负担,降低间接税、尤其是生活必需品的间接税负和建立完善的社会保障筹资机制降低居民的储蓄动机三个方面发挥作用。扩大消费需求的税收政策需要在公平与效率之间权衡,应与财政支出政策相互配合发挥作用。To expand the consumption demand of resident is the key to the domestic demand expansion. Tax policy should play an important role through three means. Firstly, tax policy should be used to reduce the income tax burden of the low-income and middle-income classes which have higher MPC. Secondly, tax policy should be used to reduce the indirect tax burdens, especially the indirect tax burdens of necessities. Thirdly, tax policy should be used to establish the structure of social security and to affect the household savings behavior. Tax policy used to expand the consumption demand should deal with the relation between fairness and efficiency and coordinate with other fiscal policies.

关 键 词：消费需求 税收政策 税制结构 

分 类 号：F812.42[经济管理—财政学]