基于CGE模型的所得税改革效应分析——以广东为例  

Analysis for impacts of income taxes reform based on CGE-Illustrated by Guangdong

作　　者：段志刚[1] 冯珊[1] 岳超源[1] 

机构地区：[1]华中科技大学系统工程研究所,湖北武汉430074

出　　处：《系统工程学报》2005年第2期185-193,共9页Journal of Systems Engineering

摘　　要：阐明我国进行所得税改革的必要性,建立了用于所得税改革效应分析的静态CGE模型,并以广东省为例,就几种所得税制改革设想对广东省的宏观经济、社会影响进行了模拟分析.研究结果表明:适当降低企业所得税率并调整个人所得税负的居民间分布,有利于地区经济的增长并促进社会整体福利效应的提高.The necessity of implementation of income taxes reform in China is expounded firstly, then a static computable general equilibrium model (CGE) is established for the analysis of the social and economic impact of income taxes reform alternatives. Illustrated by Guangdong Province, simulation results indicate that rationally decreasing the enterprise taxes rate and redistributing the household income taxes burden between households would increase the provincial GDP growth and improve the social welfare in a whole.

关 键 词：可计算性一般均衡模型 所得税改革 宏观经济影响 广东省 

分 类 号：F810[经济管理—财政学]