發(fā)布時(shí)間：2018-04-13 01:17

  本文選題：商品稅 + 稅負(fù)轉(zhuǎn)嫁��； 參考：《財(cái)經(jīng)論叢》2015年10期

【摘要】：本文借鑒ELES模型,利用橫截面數(shù)據(jù)對(duì)我國(guó)不同收入等級(jí)的城鎮(zhèn)居民八類消費(fèi)性支出進(jìn)行了微觀模擬,對(duì)其需求的價(jià)格彈性進(jìn)行測(cè)算。在此基礎(chǔ)上,分析了居民在消費(fèi)支出過程中承擔(dān)增值稅、消費(fèi)稅和營(yíng)業(yè)稅的情況,對(duì)稅負(fù)轉(zhuǎn)嫁的方式和力度進(jìn)行了實(shí)證評(píng)估。結(jié)果發(fā)現(xiàn),我國(guó)商品稅不具有明顯的累退性,商品稅"中性"特點(diǎn)顯著。但在不同收入階層之間稅收負(fù)擔(dān)份額是不同的,居民稅收負(fù)擔(dān)與商品稅征稅范圍、稅率等要素高度相關(guān)�；诖�,提出要逐步降低商品稅比重、進(jìn)一步擴(kuò)大"營(yíng)改增"范圍、完善消費(fèi)稅功能、以及將價(jià)內(nèi)稅改為價(jià)外稅等政策建議。
[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.
【作者單位】： 天津財(cái)經(jīng)大學(xué)經(jīng)濟(jì)學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金青年項(xiàng)目(14CJY085) 天津市哲學(xué)社會(huì)科學(xué)規(guī)劃資助項(xiàng)目(TJYY12-013) 天津市高等學(xué)校創(chuàng)新團(tuán)隊(duì)培養(yǎng)計(jì)劃資助項(xiàng)目
【分類號(hào)】：F812.42;F323.8

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