| Economy in a sustainable, rapid development, we must rely on investment, consumption and net exports. China's investment-led policy of the past few years to maintain rapid economic growth has played a significant role. After that, however, led to over-investment surplus commodities increasing gravity and a decline in profitability of the enterprise. Rely on investment to spur economic growth, and growth is difficult to address the excess parallel conflicts, in the long run, difficult to ensure rapid economic growth. The past two years, China's import and export volume with the sharp increase in trade frictions, Meanwhile, China's economy affected by fluctuations in the world economy is becoming greater and greater. Relying solely on exports is hard to guarantee the smooth operation of the economy. Consumption is not only the result of economic operation, but also a prerequisite for economic performance. Consumer spending is the producer of income, consumption expenditure provide employment opportunities and income, consumer income trigger again, So the cycle, the formation of healthy economic growth. Therefore, in order to maintain a steady and fairly rapid economic growth, and eventually the growth will depend on consumer demand. However, the low final consumption rate in China in recent years. Consumption to GDP growth, the rate dropped to 63.8% in 2000 from 35.3% in 2003 to the 2005 consumption rate of contribution to GDP growth was only 36.1%.Therefore, the question of how to stimulate economic growth on consumption has become the focus of China's current macro-control.Consumption includes consumer spending and government consumption. Under normal circumstances, consumer spending accounted for 20% of consumer spending accounts for 80%. The government spending, mainly on the financial expenditure. The impact of taxation on consumption, mainly to the impact on residents. Based on the research conducted on the basis of consumer demand theory to explain the background to expand our consumer demand. Through analysis of the current tax policy is not conducive to increasing consumer demand for a variety of factors. Finally, put forward tax policies to expand our vision of consumer demand. The article is divided into four parts:First part: Analysis of the general theory of consumer demand. Several major consumer demand to elaborate the basic theory, and further analysis of the relationship between taxes and consumption. In order to provide the following analysis with the theoretical support and the provision of basic basis.Second part: Analysis of the background to expand consumption demand. With the status and characteristics of consumer demand, the need for and feasibility of expanding consumption demand were discussed in detail.Third part: First, a brief analysis of the measures that have been taken to expand consumption demand. Inadequate distribution of tax adjustments ,then the lack of a policy to encourage consumption tax policy guidance, play a role in promoting the consumption tax hot insufficient number of aspects of the current tax policy is not conducive to the growth of consumer demand.Forth part: In view of the above-mentioned tax policies which are not conducive to the growth of consumer demand analysis, I propose a wider tax policy ideas to consumer demand. |
