寡头市场结构下中国进口汽车税费改革的福利效应分析  

Analysis of the Welfare Effects of Tax Reform in China’s Automobile Market under Oligopoly

作　　者：冯笑 王楚男 Feng Xiao;Wang Chunan

机构地区：[1]南开大学经济学院 [2]北京航空航天大学经济管理学院 [3]北京航空航天大学杭州创新研究院(余杭)复杂系统分析与管理决策教育部重点实验室

出　　处：《世界经济》2022年第4期80-106,共27页The Journal of World Economy

基　　金：国家自然科学基金面上项目(72073073);国家自然科学基金青年科学基金项目(72001015);国家自然科学基金创新研究群体项目(72021001)的资助。

摘　　要：本文以中国汽车行业为例,考察了寡头市场结构下进口税费调整对中国社会福利的影响。研究发现:第一,国产汽车特别是中高端汽车较进口汽车存在明显的税费优势。第二,适度的进口汽车关税、消费税和增值税下调会提高净社会福利,但完全取消进口汽车税费会显著降低净社会福利。第三,从异质性上看,进口汽车税费下降时,国产汽车等级越高,市场份额和利润下降越明显。综上,本文认为在寡头市场结构下,保持适度的进口税费有利于削弱进口竞争、提升本国整体社会福利。此外,在当前进口竞争加剧的背景下,国产汽车特别是中高端汽车要提质增效、不断创新,加快实现转型升级。This paper studies the impact of the import tax reform on social welfare under oligopoly within the context of China’s automobile market.The study finds that:(1)domestic cars,especially mid-range and luxury cars,have obvious tax advantages over imported cars;(2)moderate reduction of tariff,consumption tax and value-added tax on imported automobiles improves net social welfare,while complete abolition of import taxes and fees significantly reduces net social welfare;(3)from the heterogeneity perspective,when taxes and fees on imported cars decrease,as the grade of domestic cars increases,the more obvious the decrease in market share and profits becomes.In short,this paper demonstrates that under the oligopolistic market structure,appropriate import taxes and fees are conducive to weakening import competition and improving the country’s overall social welfare.Further,in the current context of intensive import competition,domestic cars,especially mid-range and luxury cars,must improve their quality and efficiency and be continuously innovated,thereby accelerating their transformation and upgrading.

关 键 词：寡头市场 中国汽车行业 税费改革 社会福利 

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