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| Author: | Dong, Wenyi |
| Title: | Tax stimulates consumption and the policy choice of investment (original in Chinese) |
| Journal: | Research on Financial and Economic Problems (c)
2000 : 1, p.18-21 |
| Index terms: | TAXATION CONSUMPTION INVESTMENT ECONOMIC POLICY CHINA |
| Language: | chn |
| Abstract: | Starting from the alleviation of residents' expected consumption pressure, the spending on the house purchase and building, medical treatment and education should be deducted from the individuals' income tax, and the income level of the high income receivers be adjusted by taxation so as to stimulate the residents' consumption by taxes. For the tax's stimulation of the enterprises' investment, the focus should be on mainly the establishment of the tax system pattern, which can be the mechanism stimulating investment. |
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