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税收政策如何进一步引导居民消费潜力释放

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居民消费率偏低是当前我国宏观经济中一个较为突出的问题,主要体现在居民消费能力不足与居民消费意愿不强两方面.税收政策作为促使经济持续回升向好的重要宏观调控工具之一,近年来在引导居民消费方面发挥了积极作用,但距离保持消费对经济增长持续推进的目标而言,仍存在一定的提升空间.引导与激励居民消费的税收政策仍需从增强居民消费能力与改善居民消费意愿两方面入手,通过优化所得税制度和精准实施税收优惠政策,促使居民消费潜力进一步释放.
How Tax Policies Further Guide the Release of Residents'Consumption Potentiality
The low consumption rate of residents is a relatively prominent problem in China's macroeconomy at present,which is mainly reflected in the lack of residents'consumption capacity and the weak willingness of residents to consume.As one of the important macroeconomic control tools to promote the sustained recovery of the economy,tax policy has played an active role in guiding household consumption in recent years,but there is still room for improvement.Tax policies guiding and stimulating residents'consumption still needs to start from two aspects:enhancing residents'consumption capacity and improving residents'willingness to consume.We should optimize the income tax system and accurately implement tax incentives to further release residents'consumption potentiality.

Resident consumptionConsumption capacityConsumption willTax policyTaxes and fees reduction

黄蕾、肖建华

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江西财经大学会计学院

江西财经大学财税与公共管理学院

居民消费 消费能力 消费意愿 税收政策 减税降费

江西省社会科学基金(十四五)(2023)江西省教育厅科技重点项目

23YJ09GJJ170315

2024

国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
年,卷(期):2024.(5)
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