摘要
通过研究不同收入水平城镇居民的消费需求弹性和减税降费带来的价格效应,文章综合分析减税降费对城镇居民消费差距的影响。结果表明:城镇居民各类消费的边际支出份额并不必然与收入水平之间呈现线性关系,且消费行为在不同收入水平之间存在异质性;增值税税率下调能有效降低投入产出部门的成本和价格,促进城镇居民各类消费价格指数下降,其中卫生、社会工作和社会保障部门的价格下降效应在服务业中表现较为突出,推动医疗保健消费价格的降低,进而减少城镇居民相应的支出负担;减税降费从整体上能够有效改善城镇居民消费差距,但仍需密切关注中等收入户与低收入户之间的消费差距。鉴于此,相关政策的落实可以从提高公共服务均等化、落实减税降费效果和完善消费税制度等方面进行,以缓解消费差距问题。
By studying the elasticity of consumption demand of urban households at different income levels and the price effect of tax reduction,we can analyze the effect of tax reduction on the consumption gap of urban residents. The results show that the marginal expenditure share of all kinds of urban households’ consumption does not necessarily change linearly between income levels,and there is heterogeneity between consumption behaviors at different income levels. VAT rate cut could effectively reduce the input and output unit costs and prices,contributes all categories of consumption price index to decline. Notably,such price decline is relatively remarkable in the health,social work and social security department in the service sector,which decreases the urban household’s health care consumer price index and reduces the corresponding expenditure. Overall,the tax reduction can effectively close the consumption gap among urban households,but the consumption gap between the middle-income households and the low-income households still requires close attention. In view of this,the relevant policies can further alleviate the consumption gap from improving the equalization of public services,implementing the effect of tax reduction and improving the consumption tax system.
作者
王斐然
陈建东
WANG Feiran;CHEN Jiandong(Center for China Fiscal Development,Central University of Finance and Economics,Beijing 100081,China;School of Public Administration,Southwestern University of Finance and Ecoromics,Chengdu 611130,China)
出处
《浙江工商大学学报》
CSSCI
北大核心
2020年第4期111-124,共14页
Journal of Zhejiang Gongshang University
基金
国家社会科学基金重大项目“实质性减税降费与经济高质量发展”(19ZDA070)。
关键词
减税降费
消费行为
价格效应
消费差距
tax reduction
consumer behavior
price effect
consumption gap
