【摘要】：本文運用一般均衡方法,從收入來源端和使用端兩方面測量居民間接稅負擔。在對間接稅歸宿機制進行理論分析的基礎(chǔ)上,進一步構(gòu)建可計算一般均衡(CGE)稅收模型,運用差別稅收歸宿的測算方法,對中國2010年農(nóng)村和城鎮(zhèn)不同收入組居民負擔的主要間接稅進行測算。結(jié)果表明:中國城鄉(xiāng)居民間接稅負擔均呈U型,且農(nóng)村居民間接稅負擔重于城鎮(zhèn)居民;來源端稅負對總稅負的影響大于使用端,總的稅負累進(退)性更接近來源端。研究進一步發(fā)現(xiàn),居民收入與支出結(jié)構(gòu)是影響累進(退)性的決定因素,要素替代彈性與來源端稅負呈反向關(guān)系,與使用端呈正向關(guān)系,與累進(退)性呈反向關(guān)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).
【作者單位】： 中央財經(jīng)大學財政稅務學院;中國社會科學院數(shù)量經(jīng)濟與技術(shù)經(jīng)濟研究所;
【基金】：國家社科基金重點項目《我國霧霾成因及財政綜合治理問題研究》(15AZZ010) 教育部哲學社會科學研究重大課題攻關(guān)項目(15JZD011) 中財-鵬元地方財政投融資研究所的資助
【分類號】：F812.42

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