税负转嫁视角下商品税对居民消费影响的实证研究

发布时间：2018-04-13 01:17

本文选题：商品税 + 税负转嫁　；参考：《财经论丛》2015年10期

【摘要】：本文借鉴ELES模型,利用横截面数据对我国不同收入等级的城镇居民八类消费性支出进行了微观模拟,对其需求的价格弹性进行测算。在此基础上,分析了居民在消费支出过程中承担增值税、消费税和营业税的情况,对税负转嫁的方式和力度进行了实证评估。结果发现,我国商品税不具有明显的累退性,商品税"中性"特点显著。但在不同收入阶层之间税收负担份额是不同的,居民税收负担与商品税征税范围、税率等要素高度相关。基于此,提出要逐步降低商品税比重、进一步扩大"营改增"范围、完善消费税功能、以及将价内税改为价外税等政策建议。
[Abstract]:Using the ELES model for reference, this paper uses cross-sectional data to simulate the consumption expenditure of eight categories of urban residents with different income levels in China, and calculates the price elasticity of their demand.On this basis, this paper analyzes the situation that residents bear value-added tax, consumption tax and business tax in the process of consumption expenditure, and makes an empirical evaluation on the way and strength of tax burden transfer.The results show that China's commodity tax has no obvious regressive effect, and the "neutral" characteristic of commodity tax is obvious.However, the share of tax burden is different among different income groups, and the tax burden of residents is highly related to the tax range and tax rate of commodity tax.Based on this, this paper puts forward some policy suggestions, such as gradually reducing the proportion of commodity tax, further expanding the scope of "business reform and increase", perfecting the function of consumption tax, and changing the price tax into the price tax.
【作者单位】：天津财经大学经济学院;
【基金】：国家社会科学基金青年项目(14CJY085) 天津市哲学社会科学规划资助项目(TJYY12-013) 天津市高等学校创新团队培养计划资助项目
【分类号】：F812.42;F323.8

【相似文献】