| Since reforming and opening up, our country’s economic growth has accelerated gradually. However, the development between consumption, investment and export is not balanced. In a long time, our country’s economic neglects consumption, emphasizes investment and relies on export. Our country’s unreasonable investment development model caused not only the inefficient, but also the high inflation. At the same time, due to the impact of the international financial crisis, our country’s export has fallen sharply. The present situation makes us fully understand the necessity of transforming the economic growth mode into consumption-pull-economic. So at this stage, tax policy should focus on probing how to expand the consumption demand, especially the residents’ consumption demand. Because residents’ consumption ability is the basis and premise of residents’ consumption demand, urban residents are the mainstay of the residents’ consumption, so how to improve the urban residents’ consumption ability is the basic problem of expanding residents’ consumption demand.This article starts from the connotation of urban residents’ consumption ability, finds that residents’ income level, price level, family assets, the level of social security are the direct factors which can influence the urban residents’ consumption ability. By the comprehensive analysis on tax policy and these direct factors, this article found that adjusting the tax policies can improve the urban residents’ consumption ability. The study of this article can provide effective measures to achieve the strategic goal of improving the residents’ consumption, which makes this article has a certain practical significance. On the other hand, this paper provides specific tax policy on different kind of tax, bring the power to continue deepening tax theory research and perfect our country’s tax system gradually, which makes this article has a certain theoretical contribution.This article studies on the tax policy of improving the urban residents’ consumption ability. Firstly, this article starts with the definition of the urban residents’ consumption ability, analyzes the directly influencing factors of the urban residents’ consumption ability, derives the mechanism of tax on the urban residents’ consumption ability, which establishes theoretical basis for the whole article. Secondly, after revealing the reality that urban residents’ consumption ability is insufficient, this article introduces the current tax policy which can influence the urban residents’ consumption ability, and uses multiple regression analysis to do empirical research on the tax policy, points out the problems existing in the current tax policy. Finally, drawing lessons from foreign experience and combining with the reality of our country, this article puts forward the specific tax policy suggestions to improve the urban residents’ consumption ability. The suggestions are: reducing commodity tax burden, increasing the residents’ consumption ability to pay; adjusting the present individual income tax system, increasing the residents’ disposable income; further optimizing the tax policy of personal property possession; timely imposing tax on inheritance and gift, realizing the potential consumption ability; imposing social security tax, ensuring immediate consumption level; perfecting the preferential tax policies of promoting employment and urbanization. This article uses empirical analysis, normative analysis, quantitative analysis and qualitative analysis. |
