税收制度对居民消费和储蓄行为的影响是宏观经济分析与决策中的一个重要方面。税收影响居民消费的效应主要体现在收入分配效应、消费挤入或挤出效应、消费预期效应和消费环境效应这四个方面。因此,扩大我国居民消费应以税收制度创新作为重要的动力机制,实行结构性减税,同时调整中央与地方之间的税收分配结构;重视发挥税收政策促进就业的功能;加大发挥所得税和财产税调节居民收入分配的功能,并促进消费环境的改善。 The impact of the tax system on household consumption and saving behavior is an important aspect of macroeconomic analysis and decision-making. The effect of taxation on household consumption is mainly reflected in the four aspects of income distribution effect, crowding in or out of consumption effect, the expected effect of consumption and the effect of consumption environment. Therefore, to expand the consumption of residents in our country, tax system innovation should be taken as an important motivation mechanism to implement structural tax reduction while adjusting the tax allocation structure between the central government and local governments; to give full play to the tax policy to promote employment; to increase the use of income tax and property Taxes regulate residents’ income distribution and promote the improvement of consumer environment.