影响储蓄向投资转移的因素及财税政策上的建议

内容摘要···············································(2)

一、我国储蓄和投资的现状分析···························(3)

二、影响储蓄向投资转化的因素分析·······················(4)

（一）企业投资税收负担过重，投资吸纳能力降低···········(4)

（二）规费负担过重，降低了企业投资欲望··················(5)

（三）居民预期消费心理降低，制约企业投资需求··············(6)

（四）居民收入差距过大，制约了国内总需求的扩大············(7)

（五）投资渠道不畅，抑制了企业投资需求··················(7)

三、促进储蓄向投资转化的财税建议························(7)

（一）完善税制，刺激国内总需求·························(7)

（二）建立财政融资体系·································(10)

（三）完善财政补贴制度·································(10)

（四）规范收费秩序，降低企业负担······················(11)

内 容 摘 要

文章在对我国目前储蓄和投资的现状进行一般分析的基础上，进一步分析了储蓄向投资转化的障碍，即企业税收负担过重，投资吸纳能力降低；规费负担过重，投资欲望降低；居民预期消费心理降低，制约企业投资需求；居民收入差距过大，制约了国内总需求的扩大；投资渠道不畅，抑制企业投资需求。进而提出了促进储蓄向投资转化的财税对策，包括在完善税制的基础上，建立财政融资体系，完善财政补贴制度，规范收费秩序等。