促进国内居民消费需求的理论诠释及政策建议——基于财政税收政策的视角

促进国内居民消费需求的路径有多种模式可供选择,政府实施的财政税收政策就是其中的一种。通过降低产品的商品税税收负担或实施有条件限制的消费券计划,在理论上可以最大限度地拉动国内居民消费需求;同时,实施降低消费者个人所得税负担或纯现金补贴在提高消费者效应水平的基础上也能在一定程度上带动消费的增长,但效果不及前者。

On Promoting Consumption by Domestic Residents: Theoretical Interpretation and Policy Suggestions

There are various approaches to promoting the consumption by domestic residents and one of them is the current fiscal and taxation policy.Lowering the commodity tax or issuing consumption coupon with some restrictions can in theory expand the demand to a maximum degree.At the same time,reducing the income tax or offering cash subsidies can also increase the demand,though the effect is not as distinct as the former one.