扩大居民消费的税收政策研究

发布时间：2018-04-26 22:06

本文选题：居民消费 + 居民收入　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：长久以来,拉动经济增长的“三驾马车”无外乎投资、出口和消费,这三个因素在不同程度的影响着经济增长的速度和质量。在相当长的发展历程中,我国经济增长曲线主要依靠投资和出口拉动向上,特别是改革开放之后,大规模的经济建设带来了投资热潮的兴起,国际贸易日益繁荣,质优价廉的商品服务带来大量的贸易顺差。但随着经济的发展也积累了大量问题,投资过热使高收益领域出现竞争过度、产能过剩,并导致行业资源不均、产业结构不合理;欧洲政局动荡,美国的贸易保护主义抬头,复杂的国际局势都在促进国际资本回流。以投资、出口为主导的经济增长模式难以为继。消费作为商品和服务的最终需求,是“生产-消费-生产”的中间核心环节,也是拉动经济增长、保证经济良好循环的根本动力。但长久以来,不论是由于我国居民根深蒂固保守的消费习惯还是可支配收入不足而引起的消费实力的欠缺,消费对经济增长的贡献程度一直相对较低,扩大内需,尤其是扩大居民消费需求将是促进经济增长的“新引擎”,也是实现国民经济可持续发展的关键。税收作为国家宏观调控的手段之一,在资源要素分配、调节居民收入、引导产业合理布局等方面有着天然的优势,是通过政策导向护航经济提升消费尤其是居民消费的重要工具。本文在总结经典消费理论的基础上,论述了税收影响消费的作用机制,选取1994-2016年的相关数据,分析我国消费的现状在总量规模上对GDP的贡献度不足以及城乡居民消费的差距大,在此基础上,利用VAR模型,定性验证税收对消费的影响程度,结合消费率低的原因找出税收在促进居民消费上的不足。从而提出优化结构降低间接税、调节收入分配改革个人所得税、确立社会保障税等能促进内需消费的建议。
[Abstract]:For a long time, the "troika" that stimulates economic growth is nothing more than investment, export and consumption. These three factors affect the speed and quality of economic growth to varying degrees. In the long history of development, China's economic growth curve mainly depends on investment and export-led upward. Especially after the reform and opening up, large-scale economic construction has brought about the rise of investment boom, and international trade is booming day by day. Good quality and cheap goods and services bring a large trade surplus. However, with the development of the economy, a large number of problems have been accumulated. Overheated investment has led to excessive competition, overcapacity, uneven resources and unreasonable industrial structure in high-yield areas; the political situation in Europe has been turbulent, and trade protectionism in the United States has been on the rise. Complex international situations are facilitating the return of international capital. Investment, export-led economic growth model is difficult to continue. Consumption, as the final demand of goods and services, is the middle core link of production-consumption-production, and also the fundamental motive force to stimulate economic growth and ensure good economic circulation. However, for a long time, regardless of the lack of consumption power caused by the deep-rooted conservative consumption habits of Chinese residents or insufficient disposable income, the contribution of consumption to economic growth has been relatively low, expanding domestic demand. In particular, the expansion of consumer demand will be the "new engine" to promote economic growth and the key to the sustainable development of the national economy. As one of the means of national macro-control, tax has natural advantages in the distribution of resources, the regulation of residents' income and the rational distribution of industries. Is through the policy-oriented escort economy to enhance consumption, especially the consumption of residents an important tool. On the basis of summing up the classical consumption theory, this paper discusses the mechanism of the influence of tax on consumption, selects the relevant data from 1994-2016, and analyzes the insufficient contribution of the current consumption situation to GDP in the total scale and the large gap between urban and rural residents' consumption. On this basis, we use VAR model to qualitatively verify the influence of tax on consumption, and find out the deficiency of tax in promoting the consumption of residents combined with the reason of low consumption rate. The suggestions of optimizing the structure, reducing indirect tax, adjusting income distribution and reforming individual income tax, establishing social security tax and so on can promote domestic demand and consumption.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F126.1;F812.42

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