以国内大循环为主体背景下促进消费的税收政策优化

A Study on Optimization of the Tax Policies for Promoting Consumption from the Perspective of a New Pattern with a Dominant Domestic Economic Cycle

促进消费对做好当前我国经济工作具有重要意义。要发挥消费在经济发展中的基础性作用,需要更好地发挥税收促进消费的作用。税收促进消费作用的发挥,需要准确认识税收促进消费的约束条件以及税收在促进消费中存在的问题。适应以国内大循环为主体、国内国际双循环相互促进新发展格局需要,应适当降低消费品税负,构建有利于调动地方促进消费积极性的税收秩序,实施促进海外消费回流的税收政策。

Promoting consumption is of great significance to the current economic work in China.It is important to emphasize the basic role of consumption in economic development.To let the tax policies play a role in promoting consumption,it is necessary to accurately understand the constraints of tax in promoting consumption and the problems in the tax system in promoting consumption.To meet the demand of a new pattern with a dominant domestic economic cycle and a China-overseas-dual-cycle economic cycle,tax burden on consumer goods should be appropriately reduced,a tax order conducive to arousing local enthusiasm for consumption should be established,and tax policies should be implemented to promote the repatriation of overseas consumption.