基于中国成品油市场的税收CGE模型构建与应用——以成品油消费税税率上升对中国经济的影响为例  

Construction and Application of Taxation CGE Model Based on China's Refined Oil Market——Taking the Impact of the Increase of Tax Rate of Refined Oil on China's Economy for Example

作　　者：杨德天 王丹舟[1] 

机构地区：[1]暨南大学管理学院,广东广州510630

出　　处：《税务与经济》2016年第4期88-95,共8页Taxation and Economy

基　　金：教育部人文社会科学基金项目(项目编号:13YJA630086)

摘　　要：针对中国成品油消费市场建立税收可计算一般均衡模型——CGE模型,结合中国成品油消费市场寡头垄断的事实对CGE模型进行修正,利用模型分析财政部连续上调成品油消费税税率对产业产值等经济变量的影响。结果表明:政策调整对我国经济的整体影响比较小,其对人们消费心理的影响远大于可能的经济影响;税率的提高有利于促进新能源产业的发展和能源转型升级。我国成品油消费税改革应贯彻税率法定原则、兼顾效率和公平、完善征收监管机制。In this paper,a taxation Computable General Equilibrium model-CGE model is established for China＇s refined oil market and modified to analyze the impact of continual increase of refined consumption oil tax rate on economic variables such as industrial output based on the fact of oligopoly of refined oil consumption market in China. The result shows that the adjustment of policy has relatively a little impact on overall China＇ s economy,but,its impact on people＇s consumer psychology is much greater than that on economy. The increase of tax is beneficial to the development of new energy and energy upgrading and restructuring. The consumption tax reform of refined oil should be based on the tax rate principle,equity and efficiency. It is still important to improve the regulatory and supervision mechanism.

关 键 词：成品油消费税 可计算一般均衡模型 寡头垄断 经济效应 

分 类 号：F810.4[经济管理—财政学]