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《Journal of China Women's University》 2017-04
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Study of the Impact of Optimized Tax Policy on Boosting Household Consumption

JI Song;  
As an important economic policy, tax policy is the lever and means of regulating macro-economy by the State. Although a series of tax reforms have been carried out in recent years, they still fall far short:the tax rates of both commodity turnover tax and income tax in a dual-tax system are high; tax targets are not reasonably defined; it is not convenient to issue invoices of tax; and tax items are not clearly listed. All these problems result in a heavy tax burden and a deprivation of the right to know the truth on the part of consumers, therefore it thwarts the plan of the government to drive economic development through consumption. This paper attempts to analyze how the current tax policies restrain household consumption, what are the main reasons, and what can be done in an attempt to help boost household consumption through tax reform and ultimately help push forward the development of tangible economy.
【Fund】: 中华女子学院2016年度教师能力提升资助专项科研规划课题“流转税优化对拉动居民消费的影响研究”的成果 项目编号:KG2016-03017
【CateGory Index】: F126.1;F812.42
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