People's University report: It is recommended to lower the individual tax rate, and gradually shift the collection mode to be based on households.

The report suggests shifting consumer behavior from "stimulating" to "creating". The report believes that consumption cannot simply be "stimulated", but must be "created" through means such as increasing income, reducing burdens, and expanding scenarios. In addition to improving social security levels and promoting stable growth in resident incomes, efforts should be made to reduce the burden on residents. The policy of exchanging old for new combined with phased personal income tax deductions should be included in the scope of personal income tax deductions for items such as car upgrades. Considering that personal income tax rates in China are relatively high compared to international levels and have remained unchanged for a long time, it is recommended to lower the tax rates to relieve the burden on the middle class. As more and more families in first and second-tier cities have only one working member, it is suggested to gradually shift to a family-based personal income tax collection model, allowing taxpayers to choose between individual or family-based tax collection methods to reduce family tax pressure. By promoting various lifestyles and activities such as medical care, health preservation, and sports, more scenarios can be created. While regulating social order, lifestyles should be more inclusive, increasing choices for various groups.