The Research On Tax Policy Of Domestic Resident Consumption Demand Promotion

Global Financial Crisis in2008, our country experienced the plight that exports couldn’t drive economic growth continuously, and has fully understood the significance to economic development model of domesticled growth. So in2010,our country indrew the aim that constantly establish the long-term mechanism of the expansion of domestic demand into the plannning of "the12th five-year" planning proposals, expecting the perfect employment, income, tax and other policys to promote resident consumption demand growth, in order to let nations enjoy economic development benefits, achieve economic and social harmonious development in the long-term. However,optimizing tax policy could promote the long-term growth of Chinese resident consumption demand, which need our country focus on discussion when deepening our tax reform.After researches at home and abroad were reviewed, this paper utilizes function mechanism of tax policy affecting consumption demand, combined with resident consumption demand’s characteristics to discuss the tax problems which go against increasing the resident consumption demand existed in our tax system. Meanwhile, this paper deeply analyzes the relationship of our taxation policy and resident consumption demand by the way of real diagnosis method, indicates tax, resident income, employment and social security etc. factors all can have impacts on resident consumption demand. Finally, this paper considers that our country tax policy could promote the rises of resident consumption demand, starting from deepening our tax reform, paying close attention to consumers’behaviors and enhancing the cooperation with the regulation to kinds of major tax policies.This paper’s conclusions are as follows:Our country should entirety implement structural tax reductions to promote our country’s resident consumption demand growth, mainly through the tax policy adjustments that optimize personal income tax system, accelerate and extend field of the value added tax, begin to collect inheritance tax and the gift tax, perfect property tax system, consumption tax system and resources tax system, and begin to collect environment tax in order to help residents raise consumption abilities, improve consumption expectations, cultivate consumption hotspots, optimize consumption environments.