本文選題：居民消費(fèi) + 居民收入��； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：長久以來,拉動經(jīng)濟(jì)增長的“三駕馬車”無外乎投資、出口和消費(fèi),這三個因素在不同程度的影響著經(jīng)濟(jì)增長的速度和質(zhì)量。在相當(dāng)長的發(fā)展歷程中,我國經(jīng)濟(jì)增長曲線主要依靠投資和出口拉動向上,特別是改革開放之后,大規(guī)模的經(jīng)濟(jì)建設(shè)帶來了投資熱潮的興起,國際貿(mào)易日益繁榮,質(zhì)優(yōu)價廉的商品服務(wù)帶來大量的貿(mào)易順差。但隨著經(jīng)濟(jì)的發(fā)展也積累了大量問題,投資過熱使高收益領(lǐng)域出現(xiàn)競爭過度、產(chǎn)能過剩,并導(dǎo)致行業(yè)資源不均、產(chǎn)業(yè)結(jié)構(gòu)不合理;歐洲政局動蕩,美國的貿(mào)易保護(hù)主義抬頭,復(fù)雜的國際局勢都在促進(jìn)國際資本回流。以投資、出口為主導(dǎo)的經(jīng)濟(jì)增長模式難以為繼。消費(fèi)作為商品和服務(wù)的最終需求,是“生產(chǎn)-消費(fèi)-生產(chǎn)”的中間核心環(huán)節(jié),也是拉動經(jīng)濟(jì)增長、保證經(jīng)濟(jì)良好循環(huán)的根本動力。但長久以來,不論是由于我國居民根深蒂固保守的消費(fèi)習(xí)慣還是可支配收入不足而引起的消費(fèi)實力的欠缺,消費(fèi)對經(jīng)濟(jì)增長的貢獻(xiàn)程度一直相對較低,擴(kuò)大內(nèi)需,尤其是擴(kuò)大居民消費(fèi)需求將是促進(jìn)經(jīng)濟(jì)增長的“新引擎”,也是實現(xiàn)國民經(jīng)濟(jì)可持續(xù)發(fā)展的關(guān)鍵。稅收作為國家宏觀調(diào)控的手段之一,在資源要素分配、調(diào)節(jié)居民收入、引導(dǎo)產(chǎn)業(yè)合理布局等方面有著天然的優(yōu)勢,是通過政策導(dǎo)向護(hù)航經(jīng)濟(jì)提升消費(fèi)尤其是居民消費(fèi)的重要工具。本文在總結(jié)經(jīng)典消費(fèi)理論的基礎(chǔ)上,論述了稅收影響消費(fèi)的作用機(jī)制,選取1994-2016年的相關(guān)數(shù)據(jù),分析我國消費(fèi)的現(xiàn)狀在總量規(guī)模上對GDP的貢獻(xiàn)度不足以及城鄉(xiāng)居民消費(fèi)的差距大,在此基礎(chǔ)上,利用VAR模型,定性驗證稅收對消費(fèi)的影響程度,結(jié)合消費(fèi)率低的原因找出稅收在促進(jìn)居民消費(fèi)上的不足。從而提出優(yōu)化結(jié)構(gòu)降低間接稅、調(diào)節(jié)收入分配改革個人所得稅、確立社會保障稅等能促進(jìn)內(nèi)需消費(fèi)的建議。
[Abstract]:For a long time, the "troika" that stimulates economic growth is nothing more than investment, export and consumption. These three factors affect the speed and quality of economic growth to varying degrees. In the long history of development, China's economic growth curve mainly depends on investment and export-led upward. Especially after the reform and opening up, large-scale economic construction has brought about the rise of investment boom, and international trade is booming day by day. Good quality and cheap goods and services bring a large trade surplus. However, with the development of the economy, a large number of problems have been accumulated. Overheated investment has led to excessive competition, overcapacity, uneven resources and unreasonable industrial structure in high-yield areas; the political situation in Europe has been turbulent, and trade protectionism in the United States has been on the rise. Complex international situations are facilitating the return of international capital. Investment, export-led economic growth model is difficult to continue. Consumption, as the final demand of goods and services, is the middle core link of production-consumption-production, and also the fundamental motive force to stimulate economic growth and ensure good economic circulation. However, for a long time, regardless of the lack of consumption power caused by the deep-rooted conservative consumption habits of Chinese residents or insufficient disposable income, the contribution of consumption to economic growth has been relatively low, expanding domestic demand. In particular, the expansion of consumer demand will be the "new engine" to promote economic growth and the key to the sustainable development of the national economy. As one of the means of national macro-control, tax has natural advantages in the distribution of resources, the regulation of residents' income and the rational distribution of industries. Is through the policy-oriented escort economy to enhance consumption, especially the consumption of residents an important tool. On the basis of summing up the classical consumption theory, this paper discusses the mechanism of the influence of tax on consumption, selects the relevant data from 1994-2016, and analyzes the insufficient contribution of the current consumption situation to GDP in the total scale and the large gap between urban and rural residents' consumption. On this basis, we use VAR model to qualitatively verify the influence of tax on consumption, and find out the deficiency of tax in promoting the consumption of residents combined with the reason of low consumption rate. The suggestions of optimizing the structure, reducing indirect tax, adjusting income distribution and reforming individual income tax, establishing social security tax and so on can promote domestic demand and consumption.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F126.1;F812.42

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