促进消费需求扩大的财税政策取向

• 作 者: 王华
• 机 构: 中南财经政法大学会计学院,
• 出 处: 税务研究
• 发表日期: 2012年11期
• 关键词: 财政政策 积极财政政策 调节收入分配 消费需求 个人所得税 小排量乘用车 以旧换新 城镇居民 乘用车 家电

当前,扩大消费需求被置于重要位置。本文认为,应在总结近两轮积极财政政策中扩大需求有效举措的基础上制定更有效的扩大消费需求的财税政策,发挥其调节收入分配职能是扩大消费需求的根本,发挥其引导职能是扩大消费需求的关键,解决财税政策的财力瓶颈是扩大消费需求的保障。

At present, the expansion of consumer demand is placed in an important position. This paper argues that we should formulate a more effective fiscal and taxation policy to expand consumer demand based on summing up the effective measures to expand demand in the last two rounds of proactive fiscal policies. It is essential for them to adjust their income distribution functions to expand consumer demand and to give full play to their guiding functions to expand The key to consumer demand, financial and tax policies to solve the financial bottleneck is to expand consumer demand protection.