论文部分内容阅读
金融危机的爆发及其对我国的冲击表明,构建可持续消费驱动型经济是当务之急。总消费不足、居民消费差距大、大量居民仍处在生存保障消费阶段、过度消费与谨慎消费并存、公共部门消费失度等是我国消费驱动不可持续性的表现。而当前的财政体制、宏观税负、公共服务供给、税制结构和税制设计等财税制度也与可持续消费驱动型经济不相适应。为此,应改革完善相关财税制度,构建促进可持续消费驱动型经济发展的财税政策。
The outbreak of the financial crisis and its impact on our country have shown that it is imperative to build a sustainable consumption-driven economy. The total consumption is insufficient, the gap between residents’ consumption is large, a large number of residents are still in the stage of subsistence protection and consumption, the coexistence of excessive consumption and prudent consumption, and the loss of public sector consumption are the unsustainable performance of China’s consumption-driven economy. However, the fiscal and tax systems such as the current fiscal system, macro tax burden, supply of public services, tax structure and tax system design are not compatible with the sustainable consumption-driven economy. To this end, we should reform and improve the relevant taxation system and establish a fiscal and taxation policy to promote sustainable consumption-driven economic development.