间接税改革的宏观经济效应:一般均衡分析  

A General Equilibrium Analysis on the Macroeconomic Effect of Indirect Tax Reform

作　　者：周建军[1] 王韬[1] 刘芳[1] 

机构地区：[1]华中科技大学管理学院,湖北武汉430074

出　　处：《当代经济科学》2004年第5期37-42,共6页Modern Economic Science

基　　金：国家自然科学基金资助项目 (批准号 :70 173 0 0 3 )

摘　　要：建立一个研究中国整体经济的可计算一般均衡 (CGE)模型。对我国现行税制间接税税率调整 ,间接税向直接税转化 ,间接税调整对储蓄、投资的影响等措施的宏观经济效应进行分析 ,提出一些可供选择的税收政策改革方案。在此基础上 。A CGE model, which emphasizes the Chinese macro economy, is constructed in this paper and is used to analyze the effect of tax policy reform including adjustment of indirect tax rate, altering the indirect tax to direct tax and the change of saving and investment caused by tax policy reform, and given are some alternative reform program of tax policies. On the basis of this, pointed out are the estimations and improvement of CGE model.

关 键 词：间接税 改革 宏观经济效应 一般均衡模型 中国 

分 类 号：F224[经济管理—国民经济]