优化税制 启动消费需求  

Optimize Tax System to Startup Consumption Demand

作　　者：张秀敏[1] 

机构地区：[1]西南交通大学经济管理学院,四川成都610031

出　　处：《西南交通大学学报（社会科学版）》2004年第2期50-55,共6页Journal of Southwest Jiaotong University(Social Sciences)

摘　　要：　我国内需不足的原因是由于居民的可支配收入减少、收入差距扩大、心理预期不良以及消费观念滞后。对税收与内需关系的探讨和税制结构相应调整分析可知:应调高个人所得税起征点;调整个人所得税的税率;改利息税的比例税率为累进税率,允许一些特定的税收优惠;结构性调整现有的税种,并将一些新的税种纳入我国税收体系。只有充分发挥税收政策优势,改革和完善现行税制,才能切实拉动内需,推动经济增长。This article attributes our country's domestic demand deficiency to the decrease of residents' income, the increase of the revenue gap, bad psychology expectation and lag of consumption notion. Through discussing on the relationship between taxation and domestic demand, the writer advises that the taxation structure should be adjusted as follows: raise the jumping-off point of individual income tax and modulate the rate of it; shift the tax rate of the interest duty from proportion tax rate to progressive tax rate and allow the preferential treatment for some particular tax; regulate the structure of the present taxation and admit some new tax to our country's tax system. Only by adjusting taxation structure, reforming and perfecting the present taxation, can we expand domestic demand practically and accelerate economy growth effectively.

关 键 词：消费需求 中国 税收制度 利息税 个人所得税 税收结构 

分 类 号：F812.42[经济管理—财政学]