财经问题研究

刺激消费是扩大内需战略的核心支撑。作为重要的宏观调控工具，财税政策在刺激居民消费、稳定宏观经济运行方面发挥着不可替代的作用。本文以改革开放以来我国财税政策在刺激消费方面的演进历程为切入点，系统梳理了自1998年实施积极财政政策以来，我国在不同发展阶段所推出的一系列财税政策。在回顾历史实践的基础上，本文归纳出我国刺激消费的财税政策所体现出的人民性、公平性、时效性和战略性等核心特征，并从政策的战略定位、着力点、工具和模式四个维度深入剖析其内在演进逻辑。进一步地，本文指出，在当前宏观经济承压、居民消费复苏乏力的背景下，刺激消费的财税政策面临财政收支矛盾、政策连续性与长效性不足、供需协同性不强，以及资源配置效率有待提升等一系列结构性与制度性挑战。为提升财税政策在促进消费中的精准性与系统性，本文提出应重点协调好增长与公平、激励与保障、供给与需求、普惠与精准四组关系，推动财税政策更加科学、协同、高效，以更好地服务高质量发展，并助力现代财税制度建设。

In terms of methodology, this paper adopts a combined approach of historical analysis and logical analysis, complemented by literature review and institutional evolution analysis. On one hand, it systematically reviews fiscal and tax measures from 1998 to the present, summarizing their distinct functions and characteristics across different stages. On the other hand, using a policy evolution framework, it examines the intrinsic logic of fiscal and taxation policies designed to stimulate consumption through four dimensions: strategic positioning, policy focus, instrument selection, and model innovation. The research process unfolds across three levels. First, it reviews the historical development of China's fiscal and taxation policies for stimulating consumption, showing that the process has largely gone through four stages: the stage of comprehensive domestic demand expansion, the stage of large-scale consumption stimulus, the stage of consumption upgrading coordinated with supply-side structural reforms, and the stage of targeted measures for improving the quality and efficiency of consumption. Second, it summarizes the institutional characteristics embedded in each stage, namely, the emphasis on people-centeredness, fairness, timeliness, and strategic orientation, and analyzes the mechanisms through which these policies contributed to boosting consumption and stabilizing the economy. Third, focusing on the current context of mounting pressures on economic recovery and weakening consumption momentum, it identifies pressing challenges such as prominent fiscal revenue-expenditure imbalances, insufficient continuity and sustainability of policies, weak coordination between supply and demand, and relatively low efficiency in fiscal resource allocation. Based on this, this paper proposes the optimization pathways.The main conclusions of this paper can be summarized in three aspects. First, fiscal and taxation policies for stimulating consumption are not only a vital component of macroeconomic regulation but also a critical support for high-quality economic development. Their historical evolution demonstrates clear stages and regularities. Second, the internal logic of policy evolution reveals an ongoing process characterized by shifting strategic orientation, an expanding toolkit of policy instruments, and increasingly refined implementation models, all of which highlight the growing maturity of China's fiscal and taxation system. Third, in the new development stage, the role of fiscal and taxation policies in promoting consumption still requires further strengthening, particularly in achieving a better balance between short-term stimulus and long-term institutional development. Overall, this paper not only enriches the academic discussion on the relationship between fiscal and taxation policies and consumption but also provides targeted insights for policy design.