| 扩大居民消费的税收政策探讨：以金融为视角 |
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| 引用本文： | 李雄军,曹飞.扩大居民消费的税收政策探讨：以金融为视角[J].税务与经济,2012(3):93-96. |
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| 作者姓名： | 李雄军 曹飞 |
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| 作者单位： | 1. 西安交通大学经济与金融学院,陕西西安710051／西安电子科技大学经济研究中心,陕西西安710071
2. 西安电子科技大学经济研究中心,陕西西安,710071 |
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| 基金项目： | 中央高校基本科研业务费资助项目“我国居民消费不足问题的实证研究” |
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| 摘 要： | 当世界主要货币不再与贵金属挂钩,又遇到世界主要货币的超发,取消出口退税符合国家整体利益,同时可以扩大居民消费需求;以房产税代替土地出让金是地方政府与居民之间一个合意的金融交易,并将有力地扩大居民消费需求,也会使中国经济的发展摆脱对房地产市场的依赖。
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| 关 键 词： | 消费需求 出口退税 房产税 土地出让金 房地产市场 |
Research on Tax Policies for Upgrading Consumption Demand from Finance |
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| Li Xiong-jun,Cao Fei.Research on Tax Policies for Upgrading Consumption Demand from Finance[J].Taxation and Economy,2012(3):93-96. |
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| Authors: | Li Xiong-jun Cao Fei |
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| Institution: | 1.School of Economics & Finance,Xi’an Jiaotong University,Xi’an 710061,China; 2.Center for Economics Research,Xidian University,Xi’an 710071,China) |
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| Abstract: | When major currency have not link up with precious metal,while the amount of money available of major currency have not be controlled,China should cancel the export tax rebates,this will upgrade household consumption demand.Land transfer revenue can be substituted for Property Tax in China,this financial transact will be suitable both for local government and citizens,and will upgrade household consumption demand,also improve economic development by breaking away from the development of real-estate market. |
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| Keywords: | consumption demand export tax rebates Property Tax land transfer revenue real-estate market |
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