促进我国居民消费模式转变的税收政策选择

Tax Policy Selection to Promote Shift of Domestic Resident Consumption Model

扩大居民消费对我国经济增长的拉动作用,已成为"十二五"规划的一个重点。但是,目前我国在居民消费不足的同时,却又存在"高物质、高消耗、高排放"现象。为了促进经济发展方式的转变,实现可持续发展,充分发挥税收政策引导市场主体行为的作用就至关重要。因此,可以根据"低物资、低消耗、低排放"可持续消费模式的三元结构,提出了贯穿消费模式的生态、环保、节约各个环节,并集引导、调节、鼓励、惩罚于一体的税收政策体系建议,以促进我国可持续消费模式的建立。

To improve the economic growth by expanding consumer consumption has been a focus of the 12th Five-year Plan. However, while the resident consumption is still insufficient, there exist such phenomenon as ＂high material desire, high consumption and high emission＂ . In order to promote the transformation of the economic development mode and achieve sustainable development, it is crucial that we should give full play to the tax policies to guide the behaviors of the market entities. Therefore, according to the ternary structure of sustainable consumption model of low material desire, low consumption and low emissions, this paper puts forward some recommendations concerning the tax policy system that cover all the links of consumption pattern, such as ecological, environmental, economical links, and combining the guiding, adjusting, encouraging and punishing functions into one, so as to boost the establishment of China＇ s sustainable consumption mode..