Because of the severe economic situation at home and abroad in recent years, exports and investment can’t provide lasting power for the development of our national economy. In2012, the Central Economic Work Conference pointed out that we must get rid of the economic development depending on export and investment. At the same time, we should promote the development of domestic demand and focus on improving the people’s livelihood. This will be the future economic development direction.In China, there are more than650million rural residents. The consumption of the intention and power of this group are great. Therefore, this article bases on selecting the tax policy of stimulating rural residents’consumption demand to find some appropriate policy suggestions, in order to realize to expand domestic demand and promote economic steady development.This paper has a total of four parts, which including the present situation analysis, the relationship analysis, the existing policy analysis and the policy suggestions. The connotation definition is the foundation. The mechanism analysis contacts rural residents’consumption demand and tax policy. The existing policies are mainly in order to find out the suitable policy suggestions.The policy suggestions are based on the front analysis for conclusion.First of all, the present situation analysis describes the connotation of the rural residents consumption demand, then the characters and the classes. The connotation definition distinguishes the rural residents’consumer demand from the general consumer demand. Because of rural residents consumption demand having its own characteristics, there is necessary to study this part alone. This part is the basis of the full paper.Secondly, at present our country for rural residents’consumption tax policy is not a few, but there are also many defects. This paper combines the foreign advanced tax policy to analysis our country’s relevant policies in general and specific categories of taxes. In the process of analysis, we find the relevant problems and policy suggestion.Finally, based on improving rural residents actual consumption ability, raising consumption intention, expanding the immediate consumption demand and improving the consumption structure and environment, we enterprise corresponding Suggestions.Although the research of consumer demand at home and abroad is a lot, but there is little of involving the rural residents’ consumption demand which combines the tax policy. This paper improves reasonable policy suggestions in order to expand domestic demand and improve the livelihood of the people through the existing policy review and evaluation. This also is the purpose of the full text. |