發(fā)布時(shí)間：2018-03-10 00:16

  本文選題：城鎮(zhèn)居民消費(fèi)能力　切入點(diǎn)：商品稅　出處：《東北財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：改革開放以來(lái),我國(guó)經(jīng)濟(jì)增長(zhǎng)速度逐漸加快,但是消費(fèi)、投資、出口的發(fā)展并不均衡,國(guó)民經(jīng)濟(jì)長(zhǎng)期輕消費(fèi)、重投資、依賴出口。我國(guó)不合理的投資發(fā)展模式不僅造成投資效益低下,而且引發(fā)了高通貨膨脹,與此同時(shí),因國(guó)際金融危機(jī)的沖擊,我國(guó)出口大幅下降,這使我們充分認(rèn)識(shí)到將經(jīng)濟(jì)增長(zhǎng)方式轉(zhuǎn)變?yōu)橐韵�費(fèi)拉動(dòng)經(jīng)濟(jì)增長(zhǎng)的必要性。于是,現(xiàn)階段的稅收政策應(yīng)著重探究怎樣擴(kuò)大消費(fèi)需求,特別是居民消費(fèi)需求。居民消費(fèi)能力是居民消費(fèi)需求的基礎(chǔ)和前提,城鎮(zhèn)居民是居民消費(fèi)的主力軍,因此,如何提高城鎮(zhèn)居民消費(fèi)能力就成為擴(kuò)大居民消費(fèi)需求的基本問(wèn)題。 本文從城鎮(zhèn)居民消費(fèi)能力的內(nèi)涵著手,發(fā)現(xiàn)居民收入水平、物價(jià)水平、家庭資產(chǎn)、社會(huì)保障水平是影響城鎮(zhèn)居民消費(fèi)能力的直接因素,將稅收政策同這些直接影響因素綜合分析,發(fā)現(xiàn)通過(guò)調(diào)整稅收政策能夠提高城鎮(zhèn)居民消費(fèi)能力,可見本文的研究能夠?yàn)樘岣呔用裣�費(fèi)這一戰(zhàn)略目標(biāo)提供有效措施,使得本文具有一定的現(xiàn)實(shí)意義。另一方面,本文分別針對(duì)不同稅種所提出的具體稅收調(diào)整政策為繼續(xù)深化稅收理論研究、逐步完善我國(guó)稅制帶來(lái)了動(dòng)力,使得本文具有一定的理論貢獻(xiàn)。 本文圍繞提高城鎮(zhèn)居民消費(fèi)能力的稅收政策進(jìn)行研究,首先從城鎮(zhèn)居民消費(fèi)能力的內(nèi)涵入手,分析了城鎮(zhèn)居民消費(fèi)能力的直接影響因素,進(jìn)而推導(dǎo)出稅收對(duì)城鎮(zhèn)居民消費(fèi)能力的作用機(jī)理,為全文奠定理論基礎(chǔ)。然后在揭示了城鎮(zhèn)居民消費(fèi)能力不足這一現(xiàn)實(shí)問(wèn)題后,介紹了影響城鎮(zhèn)居民消費(fèi)能力的現(xiàn)行稅收政策,并利用多元回歸分析對(duì)稅收政策進(jìn)行實(shí)證研究,指出了現(xiàn)行稅收政策存在的問(wèn)題。最后借鑒國(guó)外的相關(guān)經(jīng)驗(yàn)、結(jié)合我國(guó)實(shí)際,提出了提高城鎮(zhèn)居民消費(fèi)能力的具體稅收政策建議：降低商品稅稅負(fù),提高居民的消費(fèi)支付能力；調(diào)整現(xiàn)行個(gè)人所得稅制度,增加居民可支配收入；進(jìn)一步完善個(gè)人財(cái)產(chǎn)保有環(huán)節(jié)的稅收政策：適時(shí)開征遺產(chǎn)稅和贈(zèng)與稅,變現(xiàn)潛在消費(fèi)能力；開征社會(huì)保障稅,保障即期消費(fèi)水平；完善促進(jìn)就業(yè)和城鎮(zhèn)化建設(shè)的稅收優(yōu)惠政策。本文采用了實(shí)證分析與規(guī)范分析相結(jié)合、定量分析與定性分析相結(jié)合的研究方法。
[Abstract]:Since the reform and opening up, China's economic growth has gradually accelerated, but the development of consumption, investment and exports is not balanced, and the national economy has long been light of consumption and heavy on investment. China's irrational investment development model not only leads to low investment efficiency, but also leads to high inflation. At the same time, because of the impact of the international financial crisis, China's exports have dropped sharply. This makes us fully realize the necessity of transforming the mode of economic growth into consumption-driven economic growth. Therefore, the current tax policy should focus on how to expand consumer demand. Especially the consumption demand of the residents, the consumption ability of the residents is the basis and premise of the consumption demand of the residents, and the urban residents are the main force of the consumption of the residents, therefore, how to improve the consumption ability of the urban residents becomes the basic problem of expanding the consumption demand of the residents. Starting from the connotation of urban residents' consumption ability, this paper finds that the income level, price level, family assets and social security level of urban residents are the direct factors that affect the consumption ability of urban residents. Through the comprehensive analysis of the tax policy and these direct influencing factors, it is found that by adjusting the tax policy, the ability of urban residents to consume can be improved, which shows that the research in this paper can provide effective measures for the strategic goal of improving residents' consumption. On the other hand, the specific tax adjustment policies put forward in this paper, aiming at different kinds of taxes, have brought the impetus to further the study of tax theory and gradually perfect the tax system of our country. So that this paper has a certain theoretical contribution. This paper focuses on the study of the tax policy to improve the consumption ability of urban residents. First of all, it analyzes the direct influencing factors of the consumption ability of urban residents, starting with the connotation of the consumption ability of urban residents. Then the paper deduces the function mechanism of tax on the consumption ability of urban residents, and lays a theoretical foundation for the full text. Then, after revealing the realistic problem that the urban residents' consumption ability is insufficient, this paper introduces the current tax policies that affect the consumption ability of urban residents. And using multiple regression analysis to make an empirical study on the tax policy, pointing out the existing problems of the current tax policy. Finally, using the relevant experience of foreign countries for reference, combining with the reality of our country, The paper puts forward some specific tax policy suggestions to improve the consumption ability of urban residents: to reduce the tax burden on commodities, to improve the ability to pay, to adjust the current personal income tax system and to increase the disposable income of residents; To further improve the tax policy of personal property retention link: timely levying inheritance tax and gift tax to realize potential consumption ability, levying social security tax to ensure immediate consumption level; This paper adopts the research method of combining empirical analysis with normative analysis, quantitative analysis and qualitative analysis.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F126.1;F812.42

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