Electrification,which is the motivation of the rural construction and has also improved the rural consumption environment,has accelerated the consumption speed of the rural household facilities,es-pecially the major durable consumption goods.

From the content of expense deduction in foreign countries, we can see the expense deduction commonly includes essential expense deduction, living expense deduction and special expense deduction, and the implement of expense deduction not only has the functions of income redistribution but also the functions of optimizing resource allocation to conduct consumption to some extend .