消费需求作为社会总需求的最重要组成部分,提供了经济增长的持久动力,是转变经济发展方式的重要途径。然而,受各种因素的制约,我国的消费需求增长缓慢,对经济增长的拉动作用不强。充分利用财政税收手段增加居民的消费能力,提升居民的消费意愿,有利于扩大内需、改善民生,提高经济增长的质量和效益。 As the most important component of the total social demand, consumer demand has provided a lasting impetus to economic growth and is an important way to transform the mode of economic development. However, constrained by various factors, China’s consumer demand growth is slow, pulling the economic growth is not strong. Making full use of fiscal and taxation means to increase the residents ’spending power and increase residents’ willingness to spend are conducive to expanding domestic demand, improving people’s livelihood and improving the quality and efficiency of economic growth.