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确立消费主导型战略,不仅是转变经济发展方式的基础,更是社会转型与建立和谐社会的迫切需要。在影响消费主导战略形成的众多因素中,税收政策的作用不容忽视,税收不仅通过货物劳务税直接影响企业生产和居民消费,还间接影响着居民收入水平和结构。本文在确立消费主导战略现实诉求的基础上,剖析了相关税收制度缺陷,以探寻有利于消费主导型战略形成的税收制度安排。
Establishing a consumer-led strategy is not only the basis for transforming the mode of economic development, but also an urgent need for social transformation and the establishment of a harmonious society. Among the many factors influencing the formation of consumer-dominated strategies, the role of tax policies can not be ignored. Taxes not only directly affect the production of enterprises and residents’ consumption through goods and services taxes, but also directly affect the income level and structure of residents. On the basis of establishing the real demand of the dominance strategy, this paper analyzes the defects of the relevant taxation system in order to explore the tax system arrangement conducive to the formation of a consumer-led strategy.