| Global financial crisis of 2008 caused a certain degree of influence on the world economy, China may inevitably be involved. In response to this global financial crisis, my Government has proposed "expanding domestic demand, sustaining economic growth" policy objectives, which is used to implement "structural tax cuts" as a primary means of tax policies, played a role in promoting economic growth, but in the expansion of domestic demand, there is still room for improvement.Based on the mechanism analysis of the tax policy to expand domestic demand, that the tax policy will produce important influence to investor and consumer choice, consumers can make investors, increase or reduce the investment, consumption decision. But since 2008 in China through the analysis of expanding domestic demand the tax policy, the tax policy of our country in found to stimulate investment and consumption, especially in private, social investment and stimulate consumption still exist insufficient, especially the role of tax policy, preferential tax policies not fully play the role, China’s investment growth rate higher than the consumption growth, government investment growth rate is higher than the social, private investment growth, consumption growth lags behind the growth of GDP. While in a foreign country, other countries in dealing with the crisis, all kinds of tax policies to stimulate consumption, the encouragement of investment to expand domestic demand, for China to deepen the tax policy has a certain significance. Therefore, in the expansion of domestic demand through the Chinese and foreign tax policy, the author of this paper thinks that, at present, our country should make the function of taxation is to expand domestic demand to get fully embody and implement, need to combine the effects of Taxation on the producer and the consumer behavior theory, the use of tax leverage rational policy to stimulate investment and consumption, continue to use "structural tax cuts" policy, and on this basis, through the "advance and retreat", "received and put", "rising and falling" mode, scientific adjustment of tax policy, macro tax burden reduce, to create a good environment of production and consumption, promoting economic steady and rapid development, in order to achieve ultimate goal of expanding domestic demand. |
