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本文以“十五”期间我国的产业发展为例,从消费角度分析了两者的关联关系,通过比较投资和消费对经济发展的驱动贡献,认为未来消费对经济的贡献应该占主导地位,由消费升级推动我国产业结构的调整及自主优化升级。然而我国居民收入差距过大不利于通过消费这个中间变量来促进经济发展和产业结构调整,因此“十一五”时期的税收政策着力点就在于缩小收入差距和培育居民消费能力。
Taking the industrial development of our country as an example in the Tenth Five-Year Plan period, this paper analyzes the relationship between the two in terms of consumption. By comparing the contribution of investment and consumption to economic development, we think that the contribution of future consumption to the economy should be dominated by Upgrading of consumption, promoting the adjustment of China’s industrial structure and autonomous optimization and upgrading. However, the large income gap between residents in our country is not conducive to promoting economic development and industrial restructuring through the intermediate variable of consumption. Therefore, the focus of tax policy during the 11th Five-Year Plan period is to narrow the income gap and foster residents’ spending power.