Analysis Of The Influence Of Tax System Structure On Residents' Consumption Structure In China

The improvement of the level of resident consumption and the optimization of consumption structure can not only release the consumption potential,stimulate the growth of total consumption,make consumption continue to play a fundamental role in promoting economic development,but also can promote technological advancement of enterprises,lead the optimization and upgrading of industries,and promote the industrial structure.Adjustment to promote the transformation of China's economic growth mode.Therefore,under the current social and economic situation in China,it is of great significance to enhance the level of consumption of residents and optimize the consumption structure of residents,especially the majority of low-and middle-income groups,in order to promote the steady development of the economy.However,there are many problems in the existing tax system,such as the high proportion of indirect taxes,the lack of progressiveness of the tax system,and the fact that the actual tax burden borne by the middle and low-income groups hinders the optimization of the consumption structure of residents.This paper analyzes the influence mechanism of tax structure on residents' consumption choices and summarizes the current status of China's taxation structure and residents' consumption structure,and establishes an inter-provincial panel data model to further quantify the impact of taxation structure on residents' domestic consumption structure.The results of the study indicate that the proportion of indirect taxation in total tax revenue is inversely related to the optimization of consumption structure,that is,the proportion of indirect tax is reduced,and the structure of household consumption tends to be optimized.Based on the analysis of the problems existing in the current tax system,a series of reform proposals such as gradually reducing the proportion of indirect taxes,optimizing the internal structure of indirect taxes,and improving the collection and management mechanism of personal income tax are proposed.