Abstract: In this paper we establish a simple dynamic general equilibrium model to analyze the impact of macro tax burden and taxation structure on residents’ consumption. The results of two step first difference GMM method with empirical test show that, compared with the effect of the tax structure and tax burden level on consumption, the effects of current level of tax burden on residents’ consumption is greater. Therefore, by raising the proportion of direct taxation to promote consumption, we should reduce indirect tax revenue to reduce the tax burden level of the residents, and achieve the goal by the reduction of indirect tax. One step closer we use Arnold research method indicate, to reduce the indirect tax as value added tax and business tax to cut down the indirect tax revenue, reduce the tax burden level of residents. And gradually increase the proportion of direct income, can consider to resume the collection of income tax case is achieved by increasing the personal income tax and property tax.

Key words: residents&rsquo, consumption

摘要： 本文通过建立一个简单的动态一般均衡模型来分析不同的税负水平下，直接税比重的变化对居民消费的影响。采用两步一阶差分广义矩估计方法进行实证检验的结果表明，税制结构对居民消费的影响与税负水平相比，当前税负水平对居民消费的负向影响更大。因此，通过提高直接税比重来促进居民消费，应当从减少间接税收入进而降低居民的税负水平入手，通过间接税的减少来实现。并借鉴Arnold的研究方法进一步研究表明，减少间接税中的增值税和营业税能够达到减少间接税收入，降低居民税负水平的目的。而逐步提高直接税收入比重，可以考虑再恢复征收利息所得税的情况下通过增加个人所得税和财产税来实现。