长期以来,我国居民消费对经济增长的贡献率较低,为了在当前条件下有效地促进我国经济的持续稳定增长,需要进一步扩大居民消费以增强其对经济增长的拉动作用。税收政策作为一个重要的政策手段,应当从增加居民可支配收入、提升居民消费能力的角度,对现行的政策措施进行相应调整,适度降低居民个人的税负,相对增加居民的可支配收入;同时,运用税收政策刺激居民的消费意愿,从而扩大居民的消费需求。 For a long time, the contribution rate of residents’ consumption in our country to economic growth is relatively low. In order to effectively promote the sustained and steady economic growth in our country under the current conditions, it is necessary to further expand the consumption of residents so as to enhance their stimulating effect on economic growth. As an important policy measure, tax policy should adjust current policies and measures appropriately from the perspectives of increasing residents disposable income and improving residents’ spending power, and appropriately lower the tax burden of residents and increase their disposable income. At the same time, , The use of tax policies to stimulate residents’ willingness to spend, thereby expanding the consumer demand.