中国间接税归宿:作用机制与税负测算
发布时间：2018-08-07 09:15
【摘要】：本文运用一般均衡方法,从收入来源端和使用端两方面测量居民间接税负担。在对间接税归宿机制进行理论分析的基础上,进一步构建可计算一般均衡(CGE)税收模型,运用差别税收归宿的测算方法,对中国2010年农村和城镇不同收入组居民负担的主要间接税进行测算。结果表明:中国城乡居民间接税负担均呈U型,且农村居民间接税负担重于城镇居民;来源端税负对总税负的影响大于使用端,总的税负累进(退)性更接近来源端。研究进一步发现,居民收入与支出结构是影响累进(退)性的决定因素,要素替代弹性与来源端税负呈反向关系,与使用端呈正向关系,与累进(退)性呈反向关系。
[Abstract]:This paper uses the general equilibrium method to measure the indirect tax burden of the residents from two aspects of the income source and the use side. On the basis of the theoretical analysis of the indirect tax return mechanism, the paper further constructs a computable general equilibrium (CGE) tax model and uses the method of differential tax return to calculate the different income groups in China's rural and urban areas in 2010. The results show that the indirect tax burden of urban and rural residents in China is U type, and the indirect tax burden of rural residents is heavier than that of urban residents; the impact of the source tax burden on the total tax burden is greater than that of the use side, and the total tax burden progressive (regression) is closer to the source. Further research has found that the residents' income and expenditure structure are the shadow. The determinant of progressiveness (regression) is that the elasticity of factor substitution is inversely related to the tax burden on the source side, positively related to the user side and inversely related to the progressiveness (regression).
【作者单位】： 中央财经大学财政税务学院;中国社会科学院数量经济与技术经济研究所;
【基金】：国家社科基金重点项目《我国雾霾成因及财政综合治理问题研究》(15AZZ010) 教育部哲学社会科学研究重大课题攻关项目(15JZD011) 中财-鹏元地方财政投融资研究所的资助
【分类号】：F812.42
本文编号：2169564
[Abstract]:This paper uses the general equilibrium method to measure the indirect tax burden of the residents from two aspects of the income source and the use side. On the basis of the theoretical analysis of the indirect tax return mechanism, the paper further constructs a computable general equilibrium (CGE) tax model and uses the method of differential tax return to calculate the different income groups in China's rural and urban areas in 2010. The results show that the indirect tax burden of urban and rural residents in China is U type, and the indirect tax burden of rural residents is heavier than that of urban residents; the impact of the source tax burden on the total tax burden is greater than that of the use side, and the total tax burden progressive (regression) is closer to the source. Further research has found that the residents' income and expenditure structure are the shadow. The determinant of progressiveness (regression) is that the elasticity of factor substitution is inversely related to the tax burden on the source side, positively related to the user side and inversely related to the progressiveness (regression).
【作者单位】： 中央财经大学财政税务学院;中国社会科学院数量经济与技术经济研究所;
【基金】：国家社科基金重点项目《我国雾霾成因及财政综合治理问题研究》(15AZZ010) 教育部哲学社会科学研究重大课题攻关项目(15JZD011) 中财-鹏元地方财政投融资研究所的资助
【分类号】：F812.42
【相似文献】
相关期刊论文 前1条
1 王韬,周建军;局部要素税税负分布的可计算一般均衡研究[J];涉外税务;2001年06期
，本文编号：2169564
本文链接：https://www.wllwen.com/guanlilunwen/shuishoucaizhenglunwen/2169564.html
