新形势下促进居民消费的财税政策选择

Fiscal and Tax Policies for Promoting Household Consumption under the New Situation

作为社会总需求的最重要组成部分,居民消费增长直接影响整个国民经济增长的速度和质量。尤其在当前世界性金融危机愈演愈烈的形势下,投资、消费、出口"三驾马车"中,我们必须更多地依靠消费需求增长渡过难关,通过投资和消费"齐步走"来扩大内需、改善民生,以确保经济增长的质量和持续性。本文重点分析了当前我国居民消费的状况、成因,并提出了新形势下促进居民消费的财税政策选择。

As the most important part of aggregate demand, the growth of household consumption directly affects the speed and quality of national economic growth. Especially under the increasingly deteriorating global financial crisis, we have to rely more on the growth of consumption demand than the other two of ＂Troika＂, namely, investment and export, by simultaneously boosting investment and consumption so as to expand domestic demand, improve livelihood and ensure the sustainability and enhance the quality of economic growth. This paper offers an analysis on current situations of household consumption and its causes, and then proposes some fiscal and tax policies for promoting house- hold consumption in China.