我国税收公共资金边际成本与减税福利的动态CGE模型估量  

Marginal Cost of China's Revenue Public Funds and Estimation of Tax Reduction Welfare with Dynamic CGE Models

作　　者：欧阳华生[1] 刘明[2] 

机构地区：[1]南京审计学院财政系,江苏南京211815 [2]中央财经大学税务学院,北京100081

出　　处：《当代财经》2013年第12期36-46,共11页Contemporary Finance and Economics

基　　金：教育部人文社会科学研究规划基金项目"我国城镇保障性住房财政投入与绩效审计研究"(12YJAZH096);江苏省高校人文社科基金项目"江苏省保障性住房财政投入机制与绩效审计研究"(2011SJB790015)

摘　　要：公共资金边际成本一直成为国内外学者关注的问题。应用动态CGE模型,对我国税收公共资金边际成本及税率优惠减税政策产生的福利收益进行估量。结果表明,我国税收公共资金边际成本水平相对较高,主要税种之间公共资金边际成本存在差异,采用税率优惠的减税政策能带来较高的社会福利收益,但优惠力度与社会福利增加并不能实现同步,随着税率优惠力度大幅增加,社会福利收益增加量偏小。所以,要降低税收公共资金边际成本,既要改革税制,也要降低税收征管成本。The marginal cost of public funds has become an issue of concern among foreign and domestic scholars. By appling the dynamic CGE model, this paper estimates the marginal cost of Chi- na＇s tax public funds and the welfare gains generated from tax preferential policies. The results show that the marginal cost of China＇s tax public funds remains at a relatively higher level. There exist some differences of marginal costs of public funds between major taxes. To adopt the tax rate prefer- ential policies could lead to higher social welfare benefits, but the synchronization between the degree of preference and the increase of social welfare can not be achieved; with the significant increase in the degree of preferential tax rate, the increment of social welfare benefits is smaller. Therefore, to reduce the marginal cost of tax public funds, it is necessary not only to reform the tax system, but also reduce the cost of tax collection.

关 键 词：税收公共资金边际成本 税率优惠 减税福利 税收征管成本 

分 类 号：F812.42[经济管理—财政学]