The Research On Tax Policy Of Domestic Resident Consumption Demand Production

Under the background of 2008 global financial crisis, China’s export and investment can not continue to stimulate economic growth, "domestic demand" as one of the carriage to pull the economy had again be pay more attention. "Twelve Five Year Plan" proposed to continue to build long-term mechanism to expand domestic demand as one of the key principles, through the improvement of the policies that most closely related to people’s livelihood, for example making more rational allocation into stable employment, social security and improve, the amount of the tax system increasingly improved, thus effectively allows people to increase consumer demand, accelerate the healthy development of economy and society. Tax policy as a means of macro-control has a inextricable relationship with the consumption. So the reform of tax policy that hinder people’s consumption will make the tax system be optimized.Firstly, by learning a lot of previous studies scholars, describes the current situation and the impact of China’s current consumption tax on macro and micro consumption, combined with our residents’ consumption habits, point out our tax system is not conducive to the existence of consumer demand problems. Further analysis use empirical analysis describes the distribution of income, the impact of various taxes tax burden that multiple factors led to a prolonged slump in consumption rates, such as taxes, disposable income, employment and social security of workers and other economic factors have a certain influence. Combined with the U.S. tax policies, and the preferential policies to stimulate the economy and protect the incomes, discusses the place where we can learn from. In recent years, more and more people pay more attention to the reform of the tax system.We can see the National Bureau of Statistics data published on the website that tax revenue of the four quarters of 2013 reached 11.0497 trillion RMB in value-added tax, business tax, consumption tax as the main contribution to the turnover tax rate of 50 percent, but to ensure that the tax system reasonable proportion of the various types of taxes and their structures are worthy of study and discussion. This paper also uses the theory of behavioral economics to analyze the characteristics of China’s consumer expenditure, and will implement behavioral economics and tax policy combined to explore policy released more humane approach this from the perspective of consumer psychology.Conclusions of this paper are:China’s current tax structure is not perfect, the main indirect tax structure needs to change, structural tax cuts should be extended, and will continue to secure the expanding of industries and regions on the reform of "Business tax changed to VAT", consumption tax has to play its own role of optimizing consumption structure and guiding the propensity to consume, to explore the path of reform of personal income tax, property tax reform, but local government has to still establish the main taxes, the introduction of environmental taxes and other new taxes more in line with current economic and social development. Social security tax can improve consumer expectations, and cultivate consumer demand. Improve and optimize the tax system, made more feasible high, strong effectiveness of tax policy changes to promote consumer demand.