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消费需求、居民收入差距和产业发展的税收政策 被引量:7

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摘要 本文以“十五”期间我国的产业发展为例,从消费角度分析了两者的关联关系,通过比较投资和消费对经济发展的驱动贡献,认为未来消费对经济的贡献应该占主导地位,由消费升级推动我国产业结构的调整及自主优化升级。然而我国居民收入差距过大不利于通过消费这个中间变量来促进经济发展和产业结构调整,因此“十一五”时期的税收政策着力点就在于缩小收入差距和培育居民消费能力。
作者 肖建华 王敏
出处 《税务研究》 CSSCI 北大核心 2006年第4期19-22,共4页
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