运用税收手段 增强居民消费能力

改革开放以来,我国经济迅速发展,国内生产总值和居民收入不断增加,但由于收入分配不公等因素的影响,我国劳动者报酬、居民收入占GDP的比重持续下降,税收收入占GDP的比重不断上升,居民不同群体间的收入差距悬殊,导致居民消费能力不强,消费率降低。本文针对这一现实,着重研究了如何运用税收手段,调节分配,增加居民收入,扩大国内需求,促进经济发展。

On the Use of Tax Measures to Enhance Household Consumption

With the rapid economic growth since the reform and opening-up,China's gross domestic product(GDP) and resident income have been raising.However,affected by unfair income distribution,the country's ratios of salary/GDP and income/ GDP have continued to decline,accompanying with the ratio of tax-GDP rising and the income gap among various groups widening,and this leads to a weak domestic consumption.Given such a situation,this paper aims to make a research on how to use tax measures to regulate the income di...