摘要
扩大消费需求是现阶段应对金融危机的需要,也是实现经济可持续发展的需要。现实中国的收入分配的极不均衡性,导致低收入者消费欲望强烈而消费能力不足,中高收入者消费能力充裕而消费欲望缺乏,整个社会消费需求不足。为了扩大消费需求,必须减轻企业的赋税负担,深化个人所得税改革,加大农业补贴力度,促进城镇低收入者增加收入,通过多予少取的财税制度,提高低收入者的消费能力;同时,完善社会保障制度以消除中等收入者消费的后顾之忧,完善税收制度以抑制中高收入者过度的财富积累偏好,从而激发中高收入者的消费欲望。
Expanding consumption demand is a necessity to cope with financial crisis and achieve sustainable development of economy at present stage. The imbalance of income distribution in China at present leads to the result that though people with low income have strong consumption desire, they lack of consumption ability, while people with medium or high income have sufficient consumption ability, but they lack of consumption desire. This further leads to the insufficiency of consumption demand of the whole society. In order to expand consumption demand, we should reduce the taxation burden of enterprises, deepen the personal income reform, increase agricultural subsidy and the income of low income people, and improve the consumption ability of them by taking appropriate taxation system; at the same time, social security system should be perfected to eliminate the fear of medium income consumers, and the consumption desire of people with high income must be stimulated by perfecting taxation system to restrain their wealth accumulation preference.
出处
《云南财经大学学报》
北大核心
2009年第4期92-98,共7页
Journal of Yunnan University of Finance and Economics
关键词
消费需求
财税制度
消费能力
消费欲望
收入分配
Consumption Demand
Taxation System
Consumption Ability
Consumption Desire
Income Distribution
