摘要
在出口因全球金融海啸和经济衰退而受阻的情况下,中国较低的消费率,给经济增长带来较大压力。低消费率主要是由于居民消费和农村消费增长缓慢所导致的。为了促进消费,要实行有增有减的税收政策,其中建立农村居民个人所得税负所得税制度、增加所得税和财产税在中国税制中的比重和地位,是促进消费税收政策的着力点和突破口。
Now that the export is suffered from global finance tsunami and economic depression, the low consumption rate will give great pressure to economic increase of China. The low consumption rate is induced by the slow increasing of resident consumption and country consumption. In order to promote consumption, China must carry out the tax policy that will increase some taxation and decrease some taxation as well. The most important is to put country individual negative income tax into practice and increase income tax and property tax.
出处
《税务与经济》
CSSCI
北大核心
2009年第5期85-89,共5页
Taxation and Economy
关键词
消费
税收政策
负所得税
财产税
consumption
tax policy
negative income tax
property tax
