摘要
为了应对美国次贷危机造成的影响,本文认为,应根据我国居民消费需求的特点、消费水平与结构,运用财政税收政策扶持中小企业发展,增加居民可支配收入,增加政府民生支出,刺激居民消费欲望,从而提升居民消费能力,增强居民消费意愿,形成持续稳定的经济增长的拉动力。
This paper argues that, in response to the impact triggered by the sub-prime mortgages crisis in the USA, according to China＇s resident consumption demand＇s characteristics, level and structure, it is necessary to apply an active fiscal and tax policy to support the development of small-andmedium-size enterprises （SMEs）, increase the resident disposable income, raise the public spending on people＇s livelihood and stimulate the resident consumption desire, so as to establish the driving-force for the sustained and stable economic growth.
出处
《税务研究》
CSSCI
北大核心
2009年第1期18-22,共5页
基金
2007年"教育部新世纪优秀人才培养支持计划"
教育部人文社会科学重点研究基地重大研究项目"中国税制改革:多元目标下的整体架构与机制协调"(2007JJD790148)的大力支持
关键词
经济增长
财政税收政策
居民消费能力
居民消费意愿
Economic growth, Fiscal and tax policy, Resident consumption capacity, Resident consumption desire
