“双循环”新发展格局下居民消费升级与税收政策选择  

Residents′Consumption Upgrading and Tax Policy Choices under the New′Dual Circulation′Development Pattern

作　　者：樊慧霞 吕嬿妮 FAN Huixia;LV Yanni(School of Finance and Taxation,Inner Mongolia University of Finance and Economics,Hohhot,China,1010070;Hohhot Municipal Hui Autonomous District Tax Bureau of the State Administration of Taxation,Hohhot,China,1010030)

机构地区：[1]内蒙古财经大学财政税务学院,内蒙古呼和浩特010070 [2]国家税务总局呼和浩特市回民区税务局,内蒙古呼和浩特010030

出　　处：《财经理论研究》2024年第6期16-27,共12页Journal of Finance and Economics Theory

摘　　要：党的二十大报告明确提出,要“加快构建以国内大循环为主体、国内国际双循环相互促进的新发展格局”。其中,消费是畅通国内大循环的关键环节和重要引擎,进一步实施扩大内需战略,有助于培育完整的内需体系,推动我国居民消费实现量的合理增长和质的有效提升,为我国经济发展提供不竭动力。税收是调控宏观经济的重要手段,适时优化调整税收政策能够更好地适应“双循环”新发展格局下的居民消费新趋势,助推居民消费升级。因此,本文在“双循环”新发展格局背景下,构建双向固定效应模型,深入研究税收如何影响居民消费升级,进一步探究不同消费结构群体与不同地区的异质性,并结合国务院最新发布的《关于促进服务消费高质量发展的意见》以及党的二十届三中全会通过的《中共中央关于进一步全面深化改革、推进中国式现代化的决定》有关税制改革精神,提出税收政策改革建议,以期更好地发挥税收促进消费提质增效的重要作用,助推居民消费转型升级,促进消费高质量发展。The 20th Party Congress report clearly emphasizes the need to accelerate the construction of an innovative development pattern,with the national macro-cycle as the core and mutual promotion between the domestic and international dual-circulation cycles.Among these,consumption plays a crucial role as a key link and important engine in smoothing the economic cycle.The further implementation of the strategy to expand domestic demand will help establish a comprehensive domestic demand system,promote reasonable quantitative growth and qualitative improvement in Chinese residents′consumption,and provide continuous impetus for China′s economic development.Taxation,as a vital tool of macroeconomic regulation,can be optimized and adjusted in a timely manner to better align with the changing trends in residents′consumption under the evolving"dual-circulation"development pattern,thereby facilitating consumption upgrading.In this context,this paper constructs a two-way fixed effects model to examine how taxation influences residents′consumption upgrading.It further explores the heterogeneity across different consumption structure groups and regions.Drawing on the Opinions on Promoting High-Quality Development of Service Consumption issued by the State Council and the relevant provisions of the Decision of the Third Plenary Session of the 20th Central Committee of the CPC on tax reform,this paper proposes tax policy reform recommendations.The goal is to enhance the role of taxation in promoting consumption quality and efficiency,driving the transformation and upgrading of residents′consumption,and fostering high-quality consumption development.

关 键 词：“双循环”新发展格局 居民消费升级 税收政策 

分 类 号：F812.42[经济管理—财政学] F126.1