摘要
扩大居民消费需求是保增长的重要措施,是实现我国经济发展方式转变的关键。从目前我国实际来看,收入分配失衡是导致我国居民消费需求不足的根由所在,并且在收入分配失衡背景下不同收入人群的消费需求存在明显差异。在收入分配失衡背景下,应对不同收入人群消费需求做好目标定位,并采取差别化的税收政策措施来刺激不同收入人群的消费需求的有效增长。
Expanding resident consumption demand is an important measure to ensure economic growth and a key to achieve the conversion of the economic development mode in our country. From current reality of China, the imbalance of income distribution is a reason for the lack of resident consumption demand, which has significant differences among different income groups.The paper puts forward the target of tax policy to expand different income groups consumption demand and elaborates the specific ideas of tax policy to stimulate the growth of different income groups, consumption demand in the context of imbalance of income distrihntinn.
出处
《改革》
CSSCI
北大核心
2009年第10期73-79,共7页
Reform
基金
湖南省社会科学基金项目"湖南省生产性服务业发展的财税政策研究"(批准号:07YBA115)
关键词
居民消费需求
税收政策
不同收入人群
resident consumption demand,tax policy,different income groups