基于居民消费需求的财税政策取向探讨

详细信息    查看全文 | 推荐本文 |

英文篇名：Research on Fiscal Policy Orientation Based on Residents' Consumption Demand 作者：胡晓锋 英文作者：HU Xiao-feng;School of Management Engineering, Guangxia Construction Vocational and Technical College; 关键词：居民消费 ; 财税政策 ; 生产效率 ; 资源分配 英文关键词：household consumption;;fiscal and taxation policies;;production efficiency;;resource allocation 中文刊名：JSZJ 英文刊名：Journal of Jiangsu Institute of Commerce 机构：浙江广厦建设职业技术学院管理工程学院; 出版日期：2019-04-28 出版单位：江苏经贸职业技术学院学报 年：2019 期：No.142 基金：浙江省“十三五”特色专业(建筑经济管理)《税务实务与筹划》课程建设 语种：中文; 页：JSZJ201902002 页数：4 CN：02 ISSN：32-1705/Z 分类号：10-12+15

摘要

受到经济增长放缓等因素的影响,我国居民消费增长率不断下降。财税政策是调节居民收入的重要手段,向生产效率较低的环节征收更多的税费,会使居民实际收入增加,并对消费市场产生积极的影响。如何判断生产效率的高低是经济领域长期争论的问题。本文以投资回报率作为判断生产效率的主要依据,在分析居民消费需求的基础上,提出优化财税政策的具体路径。
        Influenced by the slowdown of economic growth and other factors, the growth rate of consumption of Chinese residents has been declining. Fiscal policy is an important means to regulate the income of residents. To levy more taxes and fees on sectors with lower production efficiency will increase the real income of residents and have a positive impact on the consumer market. How to judge the efficiency of production is a long-standing controversial issue in the economic field. This paper takes the rate of return on investment as the main basis to judge the efficiency of production, and through the analysis of the consumption demand of Chinese residents, puts forward specific ways to optimize fiscal and taxation policies.

引文

[1]武彦民,张远.我国财税政策与居民消费的实证分析[J].税务研究,2011(2):24- 29.
    [2]毛军,刘建民.财税政策、城乡收入差距与中国居民消费的非线性效应研究[J].财经论丛,2016(1):19- 28.
    [3]毛军,刘建民.财税政策、路径依赖与中国居民消费的区域均衡发展[J].中国经济问题,2016(6):50- 63.
    [4]李春艳,徐喆,刘晓静.东北地区大中型企业创新能力及其影响因素分析[J].经济管理,2014(9):36- 45.