新疆财经

新疆财经 ›› 2023,Issue (4): 5-14.doi: 10.16716/j.cnki.65-1030/f.2023.04.001

• 党的二十大重大理论与现实问题研究 •    下一篇

新发展格局下促进居民消费的税收政策再思考

马海涛1, 文雨辰2   

  1. 1.中央财经大学，北京 100081
    2.广东海洋大学，广东 湛江 524088
  • 收稿日期:2023-02-02 出版日期:2023-08-25 发布日期:2023-09-07
  • 通讯作者: 文雨辰（1991—），女，广东海洋大学经济学院讲师，研究方向为财税理论与政策。
  • 作者简介:马海涛（1966—），男，中央财经大学财政税务学院教授，博士生导师，研究方向为财税理论与政策。
  • 基金资助:
    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)

Rethinking Tax Policy of Boosting Household Consumption Under New Development Paradigm

MA Haitao1, WEN Yuchen2   

  1. 1. Central University of Finance and Economics, Beijing 100081, China
    2. Guangdong Ocean University, Zhanjiang 524088, China
  • Received:2023-02-02 Online:2023-08-25 Published:2023-09-07

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摘要：

扩大内需是构建新发展格局的战略基点，税收政策对居民消费能力的影响甚深。文章基于2011—2020年省级面板数据，检验自2008年全球金融危机后我国以减税和税制结构调整为主要方向的税收政策对居民消费的影响效应。结果表明：随着我国减税力度的不断加大和减税政策的逐步实施，各地人均税收增幅不断放缓，居民消费率得到有效提高；减税政策实施过程中伴随着的整体税制结构优化，能通过改善群体间的收入分配提高居民消费率。今后应继续有针对性地推行减税政策，进一步优化税制结构，加大对群体间收入分配的调节力度，提振居民消费信心，释放居民消费潜力。

关键词: 居民消费, 减税, 税制结构调整, 收入分配, 税收政策

Abstract:

Expanding domestic demand is the strategic basis of building the new development paradigm, while the tax policy has a deep impact on residents' consumption ability. Based on the province-level panel data from the 2011 to 2020, this paper examines the effects of China's tax policies, which mainly focus on tax reduction and tax structure adjustment, on household consumption since the financial crisis. The results show that with the increase of tax reduction and the implementation of local governments, the growth rate of per capita tax has been slowed down and the consumption rate of local residents has been effectively increased. The optimization of the overall tax structure accompanied by the implementation of the tax reduction policy can play a positive role in the consumption rate of residents by improving the income distribution among groups. In future, we should continue to implement targeted tax reduction policies, further optimize the structure of the tax system, increase the adjustment of intergroup income, boost residents' consumption confidence, and truly release the consumption potential of residents.

Key words: household consumption, tax reduction, tax structure adjustment, income distribution, tax policy

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