| 国内居民消费与经济自主性增长的持续动力 |
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| 引用本文： | 肖建华,黄蕾.国内居民消费与经济自主性增长的持续动力[J].涉外税务,2010(2). |
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| 作者姓名： | 肖建华 黄蕾 |
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| 作者单位： | 江西财经大学; |
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| 摘 要： | 目前我国偏低的居民消费率不足以为经济自主性增长提供持续动力。本文认为,刺激居民消费需求,个人所得税改革不是关键,税收制度的进一步规范更为重要,宏观经济目标的实现与经济自主性增长机制的形成有赖于更长期的税收制度建设。
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| 关 键 词： | 结构性减税 扩大内需 税收制度 |
Domestic Residential Consumption and the Impetus to a Sustainable and Autonomous Economic Growth |
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| Jianhua Xiao & Lei Huang.Domestic Residential Consumption and the Impetus to a Sustainable and Autonomous Economic Growth[J].International Taxation In China,2010(2). |
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| Authors: | Jianhua Xiao & Lei Huang |
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| Abstract: | Currently the low residential consumption rate can not drive a sustainable and autonomous economic growth. This paper argues that the key of expanding domestic residential demand is not personal income tax reform but the regulation of tax system. The achievement of macro economic goals and the formation of a sustainable and autonomous economic growth mechanism rely on long-term construction of tax system. |
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| Keywords: | Structural tax cut Expanding domestic demand Tax system |
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