【摘要】 消费是促进经济增长、推动产业结构优化与发展新质生产力的关键引擎。税收政策能够在供需两端发挥调节和引导作用，从而促进消费提质升级。税收促进消费提质升级的机理主要体现在三个方面：以人民为中心，改善收入分配；推动产业优化升级，培育新质生产力；发挥税收调节作用，优化消费结构。同时，增强与财政、金融、社会保障以及营商环境优化等政策的协调性，是税收促进消费提质升级应坚持的原则。在把握上述机理并遵循相关政策协调原则的基础上，还需要采取一系列具体措施，如降低居民税负以增强消费能力和意愿、引导产业升级使其适配消费需求、创新消费场景以促进消费升级、优化间接税制以引导合理消费等，进一步优化税收政策，促进消费提质升级。更多还原

【Abstract】 Consumption serves as a key engine for driving economic growth, optimizing industrial structure, and fostering new-quality productive forces. Tax policies can play a regulatory and guiding role on both the supply and demand sides, thus promoting the quality improvement and upgrading of consumption. The mechanism of taxation facilitates the quality improvement and upgrading of consumption is mainly embodied in three aspects:to improve income distribution through people-centered approach; to promote the optimization and upgrading of industry and cultivate new-quality productive forces; and to fully play the regulation role of taxation to optimize consumption structure. Meanwhile, enhancing policy coordination with fiscal measures, financial support,social security system and business environment improvements are principles that should be adhered to in tax promoting consumption enhancing and upgrading. On the basis of grasping the above mechanism and following the relevant policy coordination principles, a series of specific measures need to be taken, such as lowering the tax burden of the residents to boost consumption capacity and willingness, guiding the upgrading of industries to make them fit the consumption demand, innovating consumption scenarios to promote the upgrading of consumption, refining indirect tax system to steer rational and sustainable consumption patterns, and so on, so as to further optimize the tax policy and promote the quality improvement and upgrading of consumption.更多还原