促进消费需求扩大的财税政策取向  

An Analysis on the Consumption-oriented Fiscal and Tax Policy

作　　者：王华[1] 

机构地区：[1]中南财经政法大学会计学院

出　　处：《税务研究》2012年第11期9-13,共5页

基　　金：教育部人文社科基金青年项目"我国低成本循环经济增长模式的实现机理与制度安排(项目编号:09YJC630228)"的阶段性研究成果

摘　　要：当前,扩大消费需求被置于重要位置。本文认为,应在总结近两轮积极财政政策中扩大需求有效举措的基础上制定更有效的扩大消费需求的财税政策,发挥其调节收入分配职能是扩大消费需求的根本,发挥其引导职能是扩大消费需求的关键,解决财税政策的财力瓶颈是扩大消费需求的保障。For the sake of laying more stress on expanding consumer demand at present, this paper argues that it is necessary to review the effective measures for expanding consumer demand in the recent two-round pro-active fiscal policies. On this basis, more effective fiscal and tax policies for expanding consumer demand should be formulated. To give full play to their role in regulating income distribution is the fundamentality of the expansion of consumer demand. To give full play to their guide role is the key of the expansion of consumer demand. To solve the bottleneck restraints for the fiscal and tax policies brought by the financial resources is the guarantee of the expansion of consumer demand.

关 键 词：积极财政政策 消费需求 财税政策 

分 类 号：F812.0[经济管理—财政学]