基于CGE模型的广东省所得税改革效应分析  

Impacts of Income Taxes Reform in Guangdong Province ——Based on CGE Model

作　　者：林园丁[1] 段志刚[2] 朱怀意[1] 

机构地区：[1]华南理工大学工商管理学院,广东广州510641 [2]华中科技大学系统工程研究所,湖北武汉430074

出　　处：《税务与经济》2003年第6期41-45,共5页Taxation and Economy

摘　　要：在我国国民收入逐渐由国有经济向非国有经济、企业部门向居民个人大幅度转移的新形势下,税制也必须作相应的改革与其适应,其中所得税的改革就是本轮税制改革的重要环节。通过以静态CGE模型对几种可能的所得税制改革设想在广东省的经济影响进行模拟分析,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,有利于广东省经济的增长并促进社会整体福利效应的提高。With the transformation of China's national income from state-owned enterprise to the non state-owned ones,and from enterprise to household in the recent years,the taxes system must be reformed in line with this new circumstance.Among them the income taxes reform are the most important part of this round reform.In this article a static computable general equilbrium model(CGE) was established to analyze the ripple economic and social effect of some possible income taxes reform scheme.Simulation results indicate that reasonable decrease the enterprise taxes rate and certain adjustment of 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 社会整体福利 消费模块 收入分配 贸易模块 生产模块 仿真情景设计 广东 效应分析 

分 类 号：F812.42[经济管理—财政学]