Fiscal And Tax Policy Research For Expansion Of China's Household Consumer Demand

Consumption, investment and export are the "troika" of China's economic growth. In this "troika", Consumption is the final consumer demand and inexhaustible motive force driving economic growth. Final consumption includes government consumption and household consumption. Household consumption, as the main body of China's final consumption, and compared with government consumption it has even more effect of boosting the economy. However, with the reform and opening up, China's final consumption rate and household consumption rate have been low, which results in China's domestic demand decreasing and influences steady economic growth in China. In this paper, the new situation facing the international background of the financial crisis from the combination of theoretical and empirical, and to the status of China's consumer demand for a more in-depth system analysis and demonstration. In addition, the implementation effects of the current fiscal and taxation policy in China were evaluated, and proposals on how to further promote the growth of consumer demand fiscal and tax policy recommendations.The thesis is divided into seven sections. The first part is an introduction, including the topics of the basis of significance and research trends at home and abroad; The second part has analyzed consumption theories, including analysis of relevant consumption theory and fiscal and tax policies on consumer demand in China effects; The third part is that the expanding consumer demand is the only way to maintain the effective growth of our economy. The fourth part has systematically analyzed the status of consumer demand in China. China's final consumption rate and the current consumption rate are low and people tend to decrease current consumption; China's Gini coefficient is larger, and urban and rural residents per capita income gap is widening between urban and rural consumption structure significantly; Engel coefficient is high, and China's level of consumption structure is low; The fifth part has analyzed the current consumer demand that is not conducive to the growth factors. Uneven income distribution in China is serious, restricting consumption; China is lack of public investment and social security system is not perfect, which reduce the consumption of the residents; In addition, our tax system is irrational, which inhibits consumer demand; The sixth part is that our finance and tax policy and its effects. Fiscal and tax policy is one of the basic tools of macroeconomic regulation and control in current market economy countries. It is proved that current fiscal and tax policy has achieved some success, but to further promote the growth of consumer demand in China, making China's economy sustained steady development, China still needs to adjust fiscal and tax policy to play its regulatory role. The seventh part is to further promote the growth of consumer demand and put forward a number of fiscal and tax policy recommendations. To ensure that the post-crisis era of steady economic growth in China, China should continue the proactive fiscal and tax policy and the establishment of domestic consumer demand, especially consumer demand-led economic growth. Adjust the ratio between investment and consumption and improve the consumption power of urban and rural residents; improve the social security system, adjust the income distribution and increased consumer orientation; appropriate adjustments to the tax system and improve the disposable income of residents, promoting growth in consumer demand; promote the new rural construction and expand rural consumption to expand domestic demand and foster a secondary market.