金融危机冲击下扩大我国消费需求的税收政策选择

The China’s Tax Policy Choices to Expansion of Consumer Demand under the Impact of Financial Crisis

金融危机凸显了消费需求对中国经济持续增长的意义,本文从当前税收体系不能有效调节收入分配、社会保障资金不恰当的征收方式、政府收入挤占居民收入等方面分析了中国目前的税收政策在提高国内消费需求上存在的问题,并从这些方面提出了中国扩大消费需求的税收政策选择。

The financial crisis highlighted the significance of the China’s consumer demand to the sustained economic growth. This paper analyzes the existing issues of China’s current tax policies to increase the domestic consumer demand from the current tax system can not effectively regulate the distribution of income,the inappropriate way of social security funds imposed,and the government revenues occupied the people’s income. At last,this paper proposes the China’s tax policy choices of expansion the consumer demand.