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税负不公和税制不健全显著扩大了我国收入分配差距,阻碍了经济结构调整和发展方式转变,严重制约了国内消费和投资。本文认为,有效扩大消费需求,必须大力改革现行所得税、财产税、消费税制度,努力消除累退效应,抑制收入差距持续扩大;有效扩大投资需求,必须大力改革增值税、营业税、资源税制度,建立健全环保税制度,以促进结构调整和经济发展方式转变。
The unfair tax burden and the tax system have significantly widened the income distribution gap in our country, hindering the economic restructuring and changes in the mode of development, and seriously restricting domestic consumption and investment. This paper believes that to effectively expand consumer demand, we must vigorously reform the current income tax, property tax, consumption tax system, efforts to eliminate the effect of regress, to keep the income gap continues to expand; effectively expand investment demand, we must vigorously reform the value-added tax, business tax, resource tax system, the establishment of Improve the environmental tax system to promote structural adjustment and economic development mode change.