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刺激消费、启动内需是政府当前必须考虑的一个重要问题。本文针对我国消费疲软的成因和税收制度的现状 ,分析了能有效促进消费稳定增长的税收制度理论基础 ,提出了建立“消费型”税制的战略构想 :( 1)改革个人所得税 ;( 2 )完善消费税 ;( 3 )开征遗产和赠与税 ;( 4 )开征社会保险税 ;( 5 )支持产品结构调整 ,加大税收推动产业发展的力度
To stimulate consumption and start domestic demand is an important issue the government must consider now. Based on the causes of the weak consumption in our country and the status quo of the tax system, this paper analyzes the theoretical basis of the tax system that can effectively promote the steady growth of consumption and puts forward the strategic idea of establishing a “consumption-type” tax system: (1) reforming the personal income tax; (2) perfecting Consumption tax; (3) Legacy and gift tax levied; (4) Social insurance tax levied; (5) Support the adjustment of product structure and tax revenue to promote industrial development