| 运用税收政策 提升消费需求 |
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| 引用本文： | 匡小平,席卫群.运用税收政策 提升消费需求[J].涉外税务,2010(1). |
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| 作者姓名： | 匡小平 席卫群 |
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| 作者单位： | 江西财经大学财税与公共管理学院;江西财经大学财税研究中心; |
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| 摘 要： | 本文认为,刺激经济扩大内需的关键是刺激国内消费,为此,需进一步理顺税收政策,纠正以投资为重心的做法。一方面,在税率和转移支付上做文章,发挥税收对消费的直接效应;另一方面,运用税收调节国民收入和边际消费倾向,间接拉动消费。双管齐下,真正拉动消费。
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| 关 键 词： | 税收 消费 经济增长 |
Exerting Tax Policy to Promote Consumption Demand |
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| Xiaoping Kuang & Weiqun Xi.Exerting Tax Policy to Promote Consumption Demand[J].International Taxation In China,2010(1). |
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| Authors: | Xiaoping Kuang & Weiqun Xi |
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| Abstract: | This paper argues that the current tax policies shall be straightened out to correct the investment-oriented practice.On one hand,tax rate and transfer payment shall be employed to bring a direct effect of taxation on consumption;on the other hand,tax measures shall be resorted to adjust GNI and MPC which tend to stimulate consumption directly. |
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| Keywords: | Tax Consumption Economic growth |
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