税收对扩大内需的影响机理与促进策略

Taxes and Domestic Demand Expansion: Influence Mechanism, Tax Basis and the Tax-cut Strategy

随着经济发展进入"新常态",中央将"稳增长"作为经济工作的首要任务。这样,继国际金融危机之后,"扩大内需"在我国面临着又一次机遇。由于"4万亿元救市计划"不可能重来,扩大内需的手段面临转型,即从直接的财政投入转变为间接的税收支持。本文在重新认识扩大内需的内涵和外延、重新梳理投资与消费关系的基础上,深入分析税收对扩大内需的影响机理,并力求从税制保障和减税策略两个方面实现扩大内需的"多赢"效果。

With the economic development in the ＂New Normal＂, the central government will take ＂stabilizing growth＂ as the primary task of economic work. Thus, following the international financial crisis, ＂expanding domestic demand＂ in China is faced with another opportunity. As the ＂4-Trillion Bailout Plan＂ cannot be repeated, the means to expand domestic demand need to be transferred to indirect tax support from the direct financial investment. Based on the new understanding of the connotation and extension of expanding domestic demand and the recognition of the relationship between investment and consumption, this paper gives an in-depth analysis of the influence mechanism of tax on expanding domestic demand. The paper proposes to achieve the ＂multi-win＂ effects of expanding domestic demand from the tax system and the tax reduction strategy.