税收对我国城乡居民消费水平和结构的影响  

A Research on the Impact of Tax on the Consumption Level and Structure of Urban and Rural Residents in China

作　　者：李香菊[1,2] 赵兰兵[1,2] 赵博[1,2] 

机构地区：[1]西安交通大学经济与金融学院 [2]武昌工学院信息工程学院院院

出　　处：《税务研究》2015年第9期16-23,共8页

基　　金：陕西省软科学2014年度项目“扩大我国居民消费的财税政策研究”(项目编号:2014KRM81)的阶段性成果

摘　　要：本文通过建立省际面板数据模型和协整模型,定量探究了我国税收对城镇、农村居民消费水平和消费结构的影响。实证结果表明:总体上我国税收对城乡居民消费扩大升级发挥了抑制效果;间接税不利于城乡居民消费水平的提高,关税明显抑制了居民消费结构升级,但国内货物劳务税对居民消费结构升级有一定促进作用;直接税有利于城乡居民消费的扩大升级。基于现行税制在居民消费扩大升级方面存在问题的剖析,提出了降低间接税负、强化税收的收入分配调节作用以及针对不同收入群体、不同消费热点制定差异化税收政策的改革建议。Through a fixed-coefficient panel data model and a co-integration model, this paper analyses the quantitative effects of tax burden and structure on consumption level and structure of urban and rural residents in China. The empirical results show that, due to the high？proportion of indirect tax, the current tax system is not conducive to the consumption improvement and upgrading of the residents in China. According to the unfavorable factors of the current tax system in expanding consumption, the paper suggests that the government should reduce the tax burden, make the tax system more progressive to adjust the？income？distribution effectively and establish the targeted consumption-stimulus policies in view of different income groups.

关 键 词：居民消费水平 消费结构升级 城乡居民消费 税收政策 面板数据模型 消费扩大 协整模型 现行税制 

分 类 号：F126.1[经济管理—世界经济]