摘要：消费、投资和出口是我国拉动经济增长的“三驾马车”。然而，改革开放以来，我国经济增长主要依靠投资和出口，消费的贡献相对较低。据《中国统计年鉴》数据显示，消费对GDP增长的贡献率由2000年的63.8%下降到2004年的38.7%，到2005 的36.1%。虽然之后反弹达到2008年的52.5%和2012年的51.8%，但仍然在结构上与发达国家存在差距。2008年金融危机之后，我国宏观经济趋缓，以投资和出口为主导的经济增长模式难以为继。因此，如何依靠消费拉动经济增长成为我国当前宏观调控的重点。

　　　税收政策是国家宏观调控的重要手段之一，深刻影响着居民消费倾向。本文旨在理论研究的基础上，通过考察税收对居民消费的调节效应，以及当前政策的不足之处，进而提出促进居民消费的税收政策建议。

关键词：居民消费；税收政策；内需

Abstract：Consumption, investment and exports are the “troika” in driving our economic growth. However, from the reform and opening up, China’s economic growth mainly depends on investment and exports, consumtion’s contribution is relatively low. According to the “china statisttical yearbook”, the contribution of consumption to GDP growth rate shrink from 63.8% in 2000 to 38.7% in 2004 to 36.1% in 2005. Although there bound after 2008 reached 52.5% and 51.8% in 2012, but still has problems in structure with developed countries. After the 2008 financial crisis, China’s economics slowed down, and proved that the investment and export-led economic growth model is unsustainable. Therefore, consumption becomes the focus of China’s current macro-control.

　　　Tax policy is an important way of macroeconomic control, which has a profound impact on consumer tendencies. This paper aims on the basis of theoretical research, by examing the tax effects of the regulation on the consumer, as well as the shortcomings of the current policy, then put forward to promote the consumption tax policy proposals.

Key words: consumption; tax policy; domestic demand