摘要
新形势下,实施扩大消费需求战略面临着三大突出问题,即产能过剩与消费需求得不到有效满足同时存在、增加财政支出与减税的需求同时存在、低收入群体消费不足与高收入群体非理性消费同时存在。本文在对以上问题进行深入分析的基础上,对如何发挥财税政策作用以解决经济发展中的深层次难题提出建议。
This paper presents reasons why expansion of consumer demand in China may be difficult. Excess capacity and factors in restricting effective consume needs, increasing fiscal expenditure and tax reduction, as well as insufficient consumption of low-income groups and irrational consumption of high-income groups coexist. This seems to be the deep-seated problems of China＇s economic development. The paper proposes several suggestions on how to make the fiscal policy more efficient in expansion of consumer demand.
出处
《税务研究》
CSSCI
北大核心
2013年第5期10-14,共5页
关键词
消费需求
财税政策
Consumer demand
Fiscal taxation policy
