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居民收入在国民收入的比重偏低,劳动报酬在初次分配中的比重偏低,是目前我国消费率持续走低的症结所在。财税政策作为影响劳动报酬的指标和刺激消费的重要因素,在加大转移支付力度的同时,应通过创新财税机制,支持企业建立工资正常增长机制、支付保障制度和职工持股分红制度;同时改进我国现有的税制结构,加大结构性减税力度,建立起有利于中低收入者的税收体制和劳动所得税收抵免制度。
The low proportion of the income of the residents in the national income and the low proportion of the labor remuneration in the initial distribution are the cruxes of the current declining consumption rate in China. As an indicator of labor remuneration and an important factor in stimulating consumption, fiscal and tax policies should increase the transfer payment and at the same time encourage enterprises to establish a mechanism of regular wage growth, a payment guarantee system and a shareholding system for employees through innovative fiscal and taxation mechanisms. At the same time, China’s current tax structure, increase structural tax cuts, establish a tax system in favor of low-income people and labor income tax credit system.