我国居民消费现状形成逻辑与税收促进居民消费空间分析  

On the Formation Logic of China's Household Consumption Status Quo and the Function Space of Taxation in Promoting Consumption

作　　者：国家税务总局湖北省税务局课题组 白渊 周仕雅 A Research Group of Hubei Provincial Tax Service,State Taxation Administration

机构地区：[1]不详

出　　处：《国际税收》2025年第2期54-61,共8页International Taxation In China

摘　　要：居民消费是推动经济稳健发展的内生动力。作为国家治理的重要工具,税收在促进居民消费方面能够发挥重要作用。当前,受诸多因素综合影响,我国居民消费在总量上升、结构优化的同时,呈现出消费增速放缓、消费结构升级不足、消费差距较大、消费意愿不强等特征。本文以我国居民消费现状的形成逻辑为着力点,厘清税收在其中的作用空间与作用机理,剖析现行税收政策在促进居民消费中存在的主要问题,并从税制结构转型、间接税制度优化和直接税深化改革三个方面提出政策建议。Household consumption serves as an endogenous driving force for robust economic development.As an important tool for national governance,taxation can play a significant role in promoting household consumption.Currently,influenced by various factors,China's household consumption,while showing an increase in total volume and structural optimization,shows characteristics such as slowing consumption growth,inadequate consumption structure upgrading,significant consumption disparities,and weak consumption willingness.The paper focuses on the formation logic of the current household consumption in China,clarifies the space and mechanism through which taxation can influence it,analyzes the main issues in the current tax policies that aim to promote household consumption,and proposes policy recommendations from three aspects,including the transformation of tax system structure,the optimization of indirect tax system,and the deepening reform of direct taxes.

关 键 词：居民消费 税制改革 税收制度 税收政策 

分 类 号：F810.42[经济管理—财政学]