税收对经济产生的效应表明,国家征税会改变人们的行为选择,人们会对消费、储蓄等经济行为进行调整,由此对社会资源的配置发生作用。在税制结构方面,所得税一向占据优势地位,抑遏了人们潜在的消费能力,不利于发展的可持续。本文将通过个人所得税展开讨论,探讨其对消费及储蓄产生的经济效应。经过探讨后发现个人所得税的征收,将会有利于促进居民的即期消费,减少远期消费。在此基础上,提出如何促进居民消费、降低储蓄的建议。 The effect of taxation on the economy shows that national taxation will change people’s choices of behavior and people will adjust economic activities such as consumption and saving so as to make a contribution to the allocation of social resources. In the tax structure, income tax has always occupied the dominant position, curbing people’s potential spending power, is not conducive to the development of sustainable. This article will discuss through personal income tax to explore its economic impact on consumption and savings. After the discussion, it has been found that the collection of personal income tax will be conducive to promoting the immediate consumption of residents and reducing the long-term consumption. On this basis, it puts forward some suggestions on how to promote residents’ consumption and reduce their savings.