To Stimulate The Consumption Of Rural Residents Of China's Fiscal And Tax Policy Research

Since the reform and opening up,China's average annual economic growth rate of nearly 10%. But this miraculous economic growth was mainly driven by investment and net exports, and consumption, stimulating effect on the economy appears to be negligible. Namely, the economic growth of China's over-reliance on investment and export driven, but consumer demand is relatively low, some experts, the image of this phenomenon known as the "Troika" to "two waistcoat thin donkey." If this imbalance is not changed soon, it will directly affect the sustained, stable and healthy development. To take effective measures to expand consumption, increased consumption on the role of economic growth is the fundamental way to alleviate this contradiction. Including government consumption and consumption of major consumer, in which the consumer in our possession about 80% of the proportion of its economic growth has a strong role. To stimulate an increase in consumer demand of rural residents China's current socio-economic development has become a major practical problems. To expand rural consumption can not only effectively dissolve and eliminate the current oversupply of capacity, but also to create greater employment opportunities, increasing peasant income and improve rural quality of life, is currently undergoing an economic transition period of important strategic opportunities for China's economic to achieve sustained and rapid growth in the key is to accelerate the building of new socialist rural areas to achieve a comprehensive well-off society in an important basis for changing the way China's economic development and respond to the current international financial crisis, the impact on China's economy an effective means. Fiscal policy and tax policy as an important means of macroeconomic control in adjusting the consumption structure, and guide the direction of consumption, regulate the income gap, improve the social security aspects, such as the ability to play a great role. This article is from fiscal policy and tax policy perspective, study ways to stimulate consumption of rural residents in China policy. In this paper, literature should be straightened out at home and abroad, based on the start is divided into five parts:ChapterⅠ, described the background and significance of topics of this paper carried out a theoretical framework for description and overview of relevant literature, showing for the study of issues related to the status quo at home and abroad, but also includes the research framework of this article and research methods, innovation and deficiencies.ChapterⅡAnalysis of consumption of rural residents. Including the rural consumer market connotation and characteristics of the rural consumer market of China's size and position, to stimulate consumption, the significance of China's rural residents, China's consumption of rural residents the status of these four parts.ChapterⅢof the constraints of rural consumer demand factor analysis from the following aspects:First, the income factor. Second, the environmental factors. Third, the financial and credit factors. Fifth, the market system factors.ChapterⅣstimulate the country's consumption of rural residents to study the tax policy chapter is divided into two parts:First, the inadequacy of existing tax policies; deficiencies included:the adjustment of the consumption structure is not enough; adjust the intensity of the income is not enough; existing taxes policy is imperfect, farmers still bear an unreasonable tax burden; the current lack of a fair tax policy in rural areas; to support the industrialization of agriculture go far enough. Second, in the future to stimulate rural consumption tax policy.ChapterⅤstimulate the country's rural consumer's financial policy research. Fiscal policy recommendations are as follows:(1) Increase tax-free subsidies, increase their income. (2) adjusting the structure of fiscal expenditure, increase education, medical care, social security support to. (3) improve the financial allocation system. (4) improve the government's rural public services. (5) Increase the grass-roots government's transfer of payment. (6) Expanding finance social security, financial institutions expenditure. (7) strengthening finance for fixed investment in rural areas and improve the consumption environment.