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擴(kuò)大我國農(nóng)村居民消費(fèi)支出的財稅對策研究

發(fā)布時間:2018-04-16 03:32

  本文選題:消費(fèi)傾向 + 消費(fèi)結(jié)構(gòu) ; 參考:《山西財經(jīng)大學(xué)》2017年碩士論文


【摘要】:我國是一個農(nóng)業(yè)大國,但并不是農(nóng)業(yè)強(qiáng)國。近幾年,我國農(nóng)業(yè)有了一定的發(fā)展,農(nóng)民收入也有所提高。但是相對城鎮(zhèn)居民來說,農(nóng)民收入水平還是處于比較低的水平,相對應(yīng)的農(nóng)村居民消費(fèi)水平也低。消費(fèi)作為拉動我國經(jīng)濟(jì)三駕馬車中的一員,其規(guī)模的大小直接關(guān)系到我國經(jīng)濟(jì)的榮衰。并且農(nóng)村居民消費(fèi)相對于城鎮(zhèn)居民消費(fèi)來說,提升空間會更大,我們要致力于擴(kuò)大農(nóng)村居民消費(fèi)支出。在農(nóng)村城鎮(zhèn)化的進(jìn)程中,可以更有效的激發(fā)農(nóng)村消費(fèi)的潛力,擴(kuò)大農(nóng)村居民消費(fèi),進(jìn)而提升我國總體消費(fèi),以很好的拉動國民經(jīng)濟(jì)發(fā)展。本文的主要內(nèi)容有:首先,從消費(fèi)率、消費(fèi)傾向、消費(fèi)水平、消費(fèi)結(jié)構(gòu)四個方面,以中國統(tǒng)計年鑒的數(shù)據(jù)為依據(jù),運(yùn)用圖、表結(jié)合的方法,分析了我國農(nóng)村居民消費(fèi)的現(xiàn)狀。其次,從我國農(nóng)村居民消費(fèi)的有效需求、市場的有效供給、政府的有效投入三個方面闡述了我國農(nóng)村居民消費(fèi)存在的問題。從我國農(nóng)村居民收入較低、農(nóng)村居民儲蓄率高、我國傳統(tǒng)消費(fèi)觀念和消費(fèi)習(xí)慣三個方面解釋了我國農(nóng)村居民有效需求不足;從生產(chǎn)性有效供給不足、流通性有效供給不足和服務(wù)性有效供給不足三個方面解釋了目前我國市場的有效供給不足;從我國財政支農(nóng)支出投入力度不足、農(nóng)村公共基礎(chǔ)設(shè)施投入力度不足、農(nóng)村社會保障投入力度不足三個方面闡述了我國政府的有效投入不足。最后,結(jié)合我國農(nóng)村居民消費(fèi)存在的問題以及財稅政策對我國農(nóng)村居民消費(fèi)支出的影響,提出了擴(kuò)大我國農(nóng)村居民消費(fèi)支出的財稅對策建議。從增加農(nóng)村居民收入、降低農(nóng)村居民的高儲蓄率、引進(jìn)新時代的消費(fèi)觀念三個方面提出了擴(kuò)大農(nóng)村居民消費(fèi)有效需求的建議;從加大生產(chǎn)性有效供給、加大流通性有效供給、加大服務(wù)性有效供給三個方面為加大我國市場的有效供給提出了建議;從增加財政支農(nóng)支出、加強(qiáng)農(nóng)村公共基礎(chǔ)設(shè)施建設(shè)、增加農(nóng)村社會保障支出三個方面為增加政府的有效投入提出了建議;從借力房地產(chǎn)稅改革減輕進(jìn)城農(nóng)民住房壓力、完善涉農(nóng)補(bǔ)貼政策減輕農(nóng)民負(fù)擔(dān)兩個方面提出了利用稅收政策減輕農(nóng)民負(fù)擔(dān)的建議。本文的創(chuàng)新點(diǎn)在于:從我國農(nóng)村城鎮(zhèn)化的新視角出發(fā),重新審視我國農(nóng)村居民消費(fèi)問題。多方位、多角度的對影響我國農(nóng)村居民消費(fèi)的因素進(jìn)行了分析,并針對擴(kuò)大我國農(nóng)村居民消費(fèi)支出提出了具有建設(shè)性的意見。通過本文對我國農(nóng)村居民消費(fèi)相關(guān)問題的分析,可以看出我國農(nóng)村居民還存在巨大的消費(fèi)潛力。在我國農(nóng)村城鎮(zhèn)化的進(jìn)程中,只要從多個方面擴(kuò)大我國農(nóng)村居民的有效需求、加大市場的有效供給、增加政府的有效投入、減輕農(nóng)村居民的負(fù)擔(dān),勢必會激發(fā)出我國農(nóng)村居民巨大的消費(fèi)潛力。
[Abstract]:China is a large agricultural country, but not a strong agricultural country.In recent years, China's agriculture has a certain development, farmers' income has also increased.However, relative to the urban residents, the level of farmers' income is still at a relatively low level, and the corresponding level of rural residents' consumption is also low.Consumption, as a member of the economic troika, has a direct bearing on the prosperity and decline of China's economy.And the rural residents' consumption will be bigger than the urban residents' consumption, we should devote ourselves to expand the rural residents' consumption expenditure.In the process of rural urbanization, we can stimulate the potential of rural consumption more effectively, expand the consumption of rural residents, and then improve the overall consumption of our country, in order to stimulate the development of the national economy.The main contents of this paper are as follows: firstly, from four aspects of consumption rate, consumption tendency, consumption level and consumption structure, based on the data of China Statistical Yearbook, the paper analyzes the current situation of rural residents' consumption in our country by using the method of chart and table combination.Secondly, from three aspects of the effective demand of rural residents' consumption, the effective supply of the market and the effective input of the government, this paper expounds the existing problems of the rural residents' consumption in our country.From the three aspects of low income, high savings rate of rural residents, traditional consumption concept and consumption habits, this paper explains the insufficient effective demand of rural residents in our country, the insufficiency of productive effective supply, and the lack of effective supply of rural residents in our country.This paper explains the shortage of effective supply in the market of our country from three aspects: insufficient effective supply of circulation and insufficient effective supply of service, insufficient input of expenditure on supporting agriculture and insufficient input of public infrastructure in rural areas.Rural social security investment is insufficient in three aspects: the lack of effective investment of our government.Finally, combined with the problems existing in rural residents' consumption and the influence of fiscal and taxation policies on the consumption expenditure of rural residents, the paper puts forward some suggestions on how to expand the consumption expenditure of rural residents in China.From three aspects of increasing the income of rural residents, reducing the high saving rate of rural residents and introducing the consumption concept of the new era, this paper puts forward some suggestions for expanding the effective demand of rural residents' consumption, from increasing the productive effective supply, increasing the circulating effective supply,In order to increase the effective supply of our country's market, three aspects of increasing the effective supply of service are put forward, such as increasing the expenditure of financial support for agriculture and strengthening the construction of rural public infrastructure.Three aspects of increasing social security expenditure in rural areas are put forward to increase the effective input of the government, and from the reform of real estate tax to reduce the housing pressure of farmers in cities,This paper puts forward some suggestions on how to use tax policy to lighten the burden of farmers from two aspects: perfecting the policy of agricultural subsidy and lightening the burden on farmers.The innovation of this paper is to re-examine the consumption of rural residents in China from the new perspective of rural urbanization.This paper analyzes the factors that affect the consumption of rural residents in China and puts forward some constructive suggestions for expanding the consumption expenditure of rural residents in China.Through the analysis of the problems related to the consumption of rural residents in China, we can see that there is a huge consumption potential of rural residents in our country.In the process of rural urbanization in China, as long as the effective demand of rural residents in our country is expanded from many aspects, the effective supply of the market is increased, the effective investment of the government is increased, and the burden of the rural residents is alleviated.It is bound to stimulate the huge consumption potential of rural residents in our country.
【學(xué)位授予單位】:山西財經(jīng)大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2017
【分類號】:F323.8;F812.8

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5 徐煜s,

本文編號:1757135


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