摘要
消费不足是长期制约我国经济可持续增长的重要原因之一,而消费不足则是由居民、企业和政府的收入分配格局偏向于政府,政府收入增加挤压居民收入所造成。税收是政府获得收入的主要途径,现行不合理税收体系是导致居民税负较重、消费不足的主要原因。因此,未来应该逐步降低流转税在税收体系中的比重,提高收入税和财产税等税种的地位,形成更加科学合理的税收体系,促进居民消费增长,实现经济结构转型。
The underconsumption, one of the main factors to constrain China＇s economic growth, is caused by the resident- enterprise- government income distribution pattern which has been skewed towards the government, thus squeezing the resident income. Although the tax is the main channel to raise government revenue, the existing unreasonable tax system may be the main reason which causes heavy tax burden and underconsumption of the resident. To form a more reasonable tax system, the proportion of turnover tax should be reduced gradually and those of the income tax and the property tax should be increased to promote the growth of consumption and the structural transformation of the economy.
出处
《税务研究》
CSSCI
北大核心
2015年第3期7-10,共4页
关键词
税收
居民消费
流转税
收入分配
Tax
Household consumption
Turnover tax
National income distribution
