货物税分担的计量  

Calculation of the Share of Goods Taxes

作　　者：王俊芳[1] 

机构地区：[1]青海民族学院数学系,青海西宁810007

出　　处：《青海师专学报》2005年第4期103-106,共4页Journal of Qinghai Junior Teachers' College

摘　　要：对商品按单位数量征收货物税,一般情况下,会导致市场均衡价格上升,均衡数量减少.赋税如何在消费者和生产者之间分担,取决于该商品的需求价格弹性和供给价格弹性.本文给出消费者和生产者分担赋税的量值.Generally taxes levied on the amount of articles will result in the rise of equilibrium price and decrease of equilibriun quantity in market. How to share the taxes between consumers and producers depends on the price elasticity of demand and price elasticity of supply . In this paper, the author presents the calculation of taxes shared by consumers and producers.

关 键 词：货物税 消费者 生产者 分担 计量 

分 类 号：F224.9[经济管理—国民经济]