Research On The Change Of Residents' Consumption Demand And The Effective Response Of Fiscal And Tax Policies

The relationship between residents' consumption and fiscal policy has always been a hot topic in the discussion of economists.The related research is not only the focus of the scholars' discussion,but also the key consideration when formulating policies in the national economic development of the governments.The reason is that residents consumption is of great significance to promote economic development.Especially in recent years,in the global economic recovery is slow,the interna-tional demand continues to slump and the structural contradictions of the domestic economy and other multiple issues related to the background,on the one hand,China's export pressure increases,foreign trade friction increased;on the other hand,domestic consumption demand is constantly changing,facing a new round of consumer spending to upgrade.Expansion of domestic demand,especially residents' consumption demand,has become a major strategic concern for the party and government to develop the economy and improve people's livelihood,in the state where investment and export have a weakening effect on economic growth.At the same time,with the increase in the income level of residents,by the consumption patterns,consumption and consumer products and services,the impact of Chinese residents on the consumption of goods and services to a higher level of demand.On one side,the country needs to expand domestic demand to stimulate economic growth,while the other side is that the national consumer demand,and supply and demand structure imbalance.How to expand the consumption of residents dominated by domestic demand,to promote the transfor-mation and upgrading of consumption structure is an important aspect of the current government work.For the realization of the above objectives,fiscal and taxation policy is undoubtedly the "main attack" of the economy,through the fiscal and taxation in the initial distribution and redistribution of income adjustment function,reduce the income gap,expand the overall social consumption tendency,increase the residents of the future is expected to stimulate the current consumption,boost the consumption structure upgrade,stimulating economic growth.Therefore,it is necessary to study the relationship between the consumption demand and the fiscal and taxation policy.This paper is based on the current situation of the potential expansion of the residents' consumption in China,and analyzes the new characteristics of the change of the consumption demand of the residents.The empirical test of the current fiscal and taxation system and to explore the effective path of the reform of the fiscal and taxation system to boost the consumption of theresidents.This paper is divided into five parts: the first chapter is the introduction,discusses the background of this topic and the significance of the topic,and the relevant literature review of the relevant literature review,and then illustrates the research content and research methods,There may be innovations and deficiencies.The second chapter analyzes the theoretical and practical characteristics of the consumption-driven economy of our residents.First,the author puts forward the relevant definition of the consumption-oriented development model of the residents in our country.First,it defines the concept of consumption-driven economy,points out the connotation of consumption-led economic development,the second is on the law and trend of consumption demand change,Characteristics of the relevant description;The fourth is to discuss the impact of changes in consumer demand on China's economic development,analysis of consumer demand to upgrade and now the supply side of the structure of the structure of China's consumer demand changes in the process of reform,The relationship between reform,fully demonstrated the necessity of consumption structure leading the economic development.Finally,the author expounds the current situation of the consumption demand of our residents,analyzes the problems and the causes of these problems,and then explores the role of fiscal and taxation policy in the change of residents 'consumption demand and its impact on residents' consumption.The third chapter analyzes the factors of fiscal and taxation which affect the change of residents' consumption demand.Through the fiscal and taxation policies to analyze the factors that affect the consumption of residents to sort out what the current financial and tax policy measures will affect the transformation and upgrading of consumer demand and how it affects consumer demand.The analysis shows that under the real economic situation,the income level of residents,the construction of social security system,the supply situation of public goods and the current tax structure have a profound effect on the consumption demand of residents,and the implementation of fiscal and taxation policy has a direct effect on the above factors.Based on this,that the fiscal and taxation policies have an impact on the consumption of residents.The fourth chapter carries on the empirical estimation to the correlation between the fiscal and taxation policy of the previous chapter and the influencing factors of the change of the residents' consumption demand.First of all,since the 1994 tax reform,the relevant fiscal and taxation data indicators in1995-2015,the selection of relevant fiscal and taxation policy indicators,the definition of variables and explain the data sources.Secondly,according to theanalysis of the influencing factors of the residents' consumption demand,the ECM measurement model is established and the relevant test is carried out.Through the empirical analysis,it is found that there is a balanced relationship between the fiscal and taxation policy and the consumer demand,That fiscal and taxation policies have an impact on the consumption of residents.The fifth chapter is the construction of consumption-driven economic development of fiscal and taxation policy recommendations.This paper discusses the factors influencing the consumption of the residents in the theoretical analysis and empirical test,and puts forward the corresponding suggestions from the aspects of income distribution,public goods supply,social security system construction and tax reform.Economic development model of the effective path to the new economic situation in the new economy by expanding domestic demand to promote the steady development of the national economy.