消费税对城镇居民消费结构的影响分析——以广东省为例.pdfVIP

Abstract In the past few decades, we can see that our countrys economy has got great development, the standard of the residents living has also got very good improvement, but at the same time, accompanying with the high GDP growth, China has a growing number of issues, such as: environmental pollution, the residents unreasonable consumption structure, insufficient domestic demand, the further widening gap between the rich and the poor, the unreasonable industrial structure. Because as a source of many problems, the government is very concern of the residents unreasonable consumption structure. For improving the consumption structure, the government has issued a lot of fiscal policies,but the effect that we get is not obvious. In the field of scientific research, So far there are a lot of theoretical analysis and empirical research on the theory of the consumption structure at home and abroad, and a large number of results show that: the reasonable consumption structure can not only promote the increase of consumers consumption, reducing the degree of consumption inequality among residents, but also promote the adjustment of the corresponding countrys industrial structure and the improvement of economy. Therefore, in the future time, how to optimize the consumption structure has become a key to increase the consumption and sustain the economic development. The main content of this paper is the analysis on the impact of the Governments fiscal policy - the consumer tax on the consumption structure of urban residents. The first, we analyse the problem of how the governmen