我国增值税扩围对产业结构影响的CGE研究

发布时间：2018-06-27 02:53

本文选题：增值税扩围 + 产业结构调整　；参考：《产经评论》2015年04期

【摘要】：结合中国国情构建基于凯恩斯宏观闭合的税收CGE模型,并设置四种模拟方案以测算不同增值税扩围改革方案对中国产业结构的影响。研究结果表明:全面实行增值税扩围改革,能够带动宏观经济发展,可以作为产业结构调整的有力工具;对全行业实行统一税率也有利于产业结构的优化;税率选择不宜过高和过低。建议进一步加快增值税改革,尽可能地扩大增值税的征收范围,并对各行业征收统一的适中税率,以更好地发挥产业结构对经济增长的调节作用。
[Abstract]:Based on Keynesian macro closed CGE model, this paper constructs a tax CGE model based on China's national conditions, and sets up four simulation schemes to measure the impact of different VAT expansion schemes on China's industrial structure. The results show that the comprehensive implementation of value-added tax expansion reform can promote macroeconomic development, can be used as a powerful tool for industrial structure adjustment, the implementation of uniform tax rate for the whole industry is also conducive to the optimization of industrial structure. Tax rates should not be too high and too low. It is suggested that the reform of VAT should be further accelerated, the scope of VAT collection should be expanded as far as possible, and the uniform moderate tax rate should be imposed on all industries so as to play a better role in regulating economic growth by industrial structure.
【作者单位】：湖南大学金融与统计学院;
【基金】：国家社会科学基金项目“考虑环境效应的我国能源利用效率统计与政策优化研究”(编号:14BTJ010,主持人:周四军)
【分类号】：F812.42;F121.3

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