近几年，我国经济出现了通货紧缩，为此，国家先后采取扩张性货币政策和积极财政政策，但却未使我国经济彻底走出低迷状态。因此，运用税收杠杆扩大内需，促进经济增长就显得尤为重要了。而消费需求占我国总需求的一半以上，是我国当前扩大内需并拉动经济增长的关键因素。本文 In recent years, there has been deflation in our economy. To this end, the state has adopted an expansionary monetary policy and a proactive fiscal policy. However, it has not completely brought the economy out of the doldrums. Therefore, the use of tax leverage to expand domestic demand and promote economic growth is particularly important. However, the consumption demand accounts for more than half of China’s total demand, which is the key factor for China’s current domestic demand expansion and economic growth. This article