退税作为财政补贴政策的重要一环,除可以减少企业税负,带来直接效益以外;还对于改变同一商品价格或不同商品之间的比价关系,从而使供给或需求发生变动,最终影响消费行为和消费结构具有重要的作用机制。特别是通过对不同类型商品进行选择性、差别化退税,可以扩大居民的消费领域、优化居民的消费结构,以达到扩大消费需求、提高消费质量的目的。 Tax rebates as an important part of the financial subsidies policy, in addition to reducing the tax burden on enterprises, bringing direct benefits; but also for changing the same commodity prices or the price of different goods between the relationship, so that supply or demand changes, the final impact on consumer behavior And consumption structure has an important mechanism of action. In particular, selective and differentiated tax rebates for different types of commodities can expand the consumption area of ​​residents and optimize the consumption structure of residents so as to achieve the purpose of expanding consumption demand and improving consumption quality.