促进居民储蓄存款转化的税收政策研究

【作者】 刘静；

【导师】 李齐云；

【作者基本信息】 山东大学 ， 财政学， 2006， 硕士

【摘要】 居民储蓄存款不仅是我国金融机构运营资金的主要来源和国家积累资金的重要渠道，而且是国家调节货币流通的重要工具。作为影响国民经济运行的重要经济变量，适当的居民储蓄存款对经济发展具有积极的促进作用，而不适当的居民储蓄存款会给经济发展带来消极影响。近年来，我国居民储蓄存款一直保持了较高的增长速度，规模也越来越大。分析其原因，一是居民收入的增长。二是在更大程度上由于居民对未来预期不确定所强化的预防动机。三是与居民个人投资金融产品匮乏有关。四是当前贫富差距拉大的推动作用。五是我国现行税制对居民消费和储蓄的调节不够。 从经济循环的角度看，储蓄增长过快一是因可支配收入(或纯收入)中消费与储蓄的分配比例不当而形成消费动力不足；二是储蓄-投资的转化渠道不畅，因缺乏投资动力而形成投资不足。这两种情况的分别或同时出现都会导致经济增长减速、市场不稳和萎缩。特别是在目前国家宏观政策仍然不断刺激内需的情况下，储蓄存款高增长无疑在一定程度上弱化了扩大内需的作用。同时，储蓄存款过快增长，也将加大银行的经营风险。因此，必须采取有效措施，疏通储蓄存款向消费领域和投资领域转化中存在的种种梗阻，尽快让高额的居民储蓄存款走出“冬眠”，转变为消费和投资，以支持经济的持续健康发展。 合理、适度地对居民储蓄存款进行分流应从三个层面着手：一是要尽快完善社会保障体系，降低居民的预防性动机；二是积极促进储蓄存款向消费分流；三是促使储蓄存款向投资转化。税收作为国家重要的宏观调控手段，在促进储蓄存款分流方面有着非常重要的地位和作用，必须根据我国实际情况，实行灵活的税收政策，加快我国居民储蓄存款向消费和投资的转化步伐。主要思路是：一是尽快开征社会保障税，提高社会保障能力，消除居民的后顾之忧。二是实行对中小企业的税收支持，鼓励民间投资。三是改革个人所得税，加强个人所得税征管，提高边际消费倾向。四是开征个人财产税，对居民储蓄进行分流。五是建立城乡统一的财政税收制度，切实减轻农民负担。六是完善流更多还原

【Abstract】 The resident’s savings is not only the main capital source for national financial institutions and important channel for national capital accumulation, but also the key means for capital administrators to regulate the national currency. As an important factor of influencing the national economy, the appropriate amount of resident’s savings promotes the economic development, while the inappropriate savings is to bring negative effect. In recent years, Chinese resident’s savings deposit has increased at a higher speed and the deposit scale has become greater and greater. This situation mainly results from the following factors. First of all, increase of resident’s incoming is the key factor. Second, resident’s prevention motive strengthened by uncertain anticipation for the future is much more important in leading to this economic phenomenon. Third, financial products suitable for the resident to invest are deficient. Last but not least, this situation partly results from the drive force from the greater gap between the poor and rich people.From the perspective of economy circle, two factors lead to the fact that resident’s savings increases too much. One is that resident’s consumption motive is not strong enough because the proportion of consumption and saving is not appropriate in the controllable income (or net income). The other is that investment transformation channels are seriously deficient. Therefore, resident’s investment motive is particularly weak. One or both of these two factors appears is to decelerate the economy growth, thus leads to the market atrophy. Particularly now, the circumstance is that the national macroscopic policy still continuously stimulates the inside need. However, the high increase of savings deposit is no doubt to weaken the effect of extending the inside need. At the same time, savings deposit increases too quickly is no doubt to enlarge bank’s risk. Therefore, effective measurements must be taken to dredge the transformation channel between the savings deposit and investment, thus makes the large amount of savings deposit go out of the " hibernation" and transfer to consumption and investment fields quickly, then guides the economy to develop along a continuous and healthy way.To transform resident’s savings deposit reasonably and moderately, measurement should be taken from three levels. First of all, improve society guarantee system as soon as possible and lower resident’s prevention motive. Secondly, promote the savings deposit to flow into更多还原