应对我国低消费经济现状的税制改革与协调

低消费率和高储蓄率使我国经济蕴藏着较大的隐忧.我国低消费率的形成原因很复杂,刺激消费需要多管齐下.协调当前我国的各项税制改革是提高我国消费率的重要手段.通过调整税基,加强所得税和财产税的地位,减少增值税在我国税收收入中的比重,使我国的税基更多地依赖于所得而不是消费,有利于我国消费率的提高.通过税制改革来改善收入分配状况,提高低收入者的收入水平,也有利于我国消费率的提升.

Research on the Tax Reform of China in the Situation of Low Consumption

Low consumption is a problem to the growth of China.The reason for low consumption is very complex.Different ways must be used to stimulate the low consumption.Harmonious tax reform is very important to increase the consumption rate.We can increase the consumption rate by enhancing the income tax and property tax,cutting down the value-added tax,through the changing of the tax base from consumption to income.We can also incease the consumption rate by improving the income of low-income class through tax reform.