关于构建我国绿色流转税制的思考

文章遵循绿色税制发展趋势的要求,通过对流转税的税率、征税范围、激励机制等方面的分析,得出构建我国绿色流转税制的基本原则,并根据我国流转税制的具体情况提出构建我国绿色流转税制的基本思路。     

完善我国财产税制的构想

财产税制是我国现行税收体系的重要组成部分。但相对于流转税和所得税,财产税改革的步伐非常缓慢。目前我国财产税制度在税种设置、税制设计、组织收入等方面存在看明显的不足,因此改革和完善我国现行的财产税制度,建立一个科学、合理、公平、有效、适合我国社会主义市场经济体制要求的财产课税体系,显得十分必要。     

完善我国财产税制的构想

财产税制是我国现行税收体系的重要组成部分.但相对于流转税和所得税,财产税改革的步伐非常缓慢.目前我国财产税制度在税种设置、税制设计、组织收入等方面存在着明显的不足,因此改革和完善我国现行的财产税制度,建立一个科学、合理、公平、有效、适合我国社会主义市场经济体制要求的财产课税体系,显得十分必要.     

对我国流转税制的改革构想

中国现行税制在新的经济形势下已积累了越来越多的矛盾，适时启动新一轮税制改革已成共识。针对我国当前流转税组织财政收入较为有效，但调节经济力度明显不足的弊端，本认为应从保持增值税和营业税的中性特征、充分发挥消费税的调节职能方面对我国流转税制进行重整。     

WTO国际惯例与中国流转税制改革的比较与借鉴

随着“入世”进程的加快,与之相适应,我国的财税体制改革也将同步进行。在我国当前的税收结构中,流转税占有举足轻重的地位,因此我国的税收制度改革很大程度上取决于流转税制的改革。以增值税为代表的中国流转税体系应当通过自身的调整改革,不断向国际惯例靠拢。一、加入WTO对我国税收事业发展的综合效应1税收总量和收入结构的变化（1）税收收入总量先仰后扬。税收是政府财政收入的主要来源,组织税收收入是税收工作的中心任务。1994年税制改革以来,我国的税收总量平均以10％的速度增长,去年全国税务部门组织的各项税收收入突破万…     

可计算一般均衡(CGE)模型的几个前沿问题

可计算一般均衡（CGE）模型是一种常用的经济分析理论与工具,它通过对经济系统整体的模拟来对特定的经济政策变动进行分析。近年来,地宏观经济描述的进一步深入与细致,CGE模型在模拟经济系统方面出现一些问题。本文在参考大量外国文献的基础上,针对经济科学近年来的发展,在模型结构、模型闭合、技术进步、模型动态属性、计算工具等方面进行探讨。     

浅谈我国税制改革

1，从税制结构看，由于现行税制中流转税（间接税）占税收收入比重过大，流转税与所得税（直接税）“双主体”的税制模式名不符实，这就使得财政收入对个别税种的依赖性过大，加剧了财政收入波动的风险。同时，由于流转税对经济的调节功能相对较弱。所以这种状况不利于经济的稳定和收入的公平分配，不利于充分发挥直接税的宏观调控作用。     

完善增值税税制初探

增值税是以流转额为计税依据 ,应用税款抵扣的原则计算征收的一种流转税。它是随着社会经济发展的客观需要而产生的一个税种。 1954年在法国首次推出 ,很快引起国际上广泛的注意和效仿。我国为适应生产结构调整 ,促进社会生产专业化的发展 ,于 1980年开始试行增值税 ,此后 ,经过几次扩大征收范围 ,使之逐渐成为流转税的一个主要税种。我国现行的增值税制是 1994年税制改革所确定的 ,实行的是“生产型”增值税。自 1994年税制改革全面推行增值税以来 ,实践证明 ,这个税种总体运行是好的 ,它在简化税制 ,规范扣税 ,统一计税方法 ,集中税权 ,增…     

CGE模型在交通运输行业的引入研究

本文在理论分析CGE模型的基础上,结合交通运输行业的行业分析需要,研究对现有的投入产出部门进行进一步拆分,并同时加入不同交通运输方式替代弹性等因素,研究构建符合行业分析需求的交通运输行业CGE模型,并利用这一模型针对通行费征收费率变化进行政策模拟分析。     

可计算一般均衡模型的规模与计算--以SW模型为基础的讨论

本文以一个著名人工CGE模型——Sw模型为例,对CGE模型在模型规模、模型计算方法以及均衡解的求得等方面进行讨论,并提出部分改进意见,包括模型规模的合理扩大、计算方法的改进以及对实际研究中所遇到的问题的解决,从而为建立中国税收CGE实用模型做好准备.     

Income Taxation Rules and Stability of a Small Open Economy

This paper examines the stability of a small open economy under alternative income taxation rules. Using a one-sector real business cycle model with external increasing returns, we show that if the income tax schedule is linear, the small open economy will not generate equilibrium indeterminacy, but it exhibits a diverging behavior under certain conditions. In this case, an appropriate choice of nonlinear tax on the factor income may recover the saddle-point stability. We also reveal that if the taxation on the interest income on financial assets is regressive, then the small open economy may exhibit equilibrium indeterminacy. In this situation, a progressive tax rule on the interest income can contribute to eliminating sunspot-driven fluctuations.     

现行税制对劳动力供给影响的理论与实证分析

税收对劳动力供给的影响取决于征税后收入效应与替代效应的对比.然而,不同收入水平的国家以及不同税制结构下所产生的收入效应与替代效应存在一定差异.本文从理论与实证相结合的角度,运用OLS方法,分析了在以商品劳务税为主体的税制结构下,中国现行税制对劳动力供给的影响,认为对劳动所得征税会产生收入效应大于替代效应的结果,最后提出了缓解劳动供求结构性矛盾的税制改革取向.     

The German Business Tax Reform of 2000: A General Equilibrium Analysis

In the year 2000 Germany enacted a major tax reform involving significant cuts in corporate and personal tax rates and a controversial change in the system of dividend taxation. This paper discusses the effects of the business tax reform on the German economy. The analysis is based on a detailed general equilibrium model of the OECD economy which is designed to illustrate the domestic and international effects of national tax policies. The simulations indicate that the German business tax reform will raise domestic economic activity and welfare, although the welfare gain will accrue disproportionately to households with a high ratio of property income to total income.     

Optimal linear income taxation in the presence of emigration

This paper examines optimal linear income taxation when individuals are able to escape taxation by migrating. A model is presented in which closing the economy to migration must raise the optimal marginal tax. However, this result may be reversed under an alternative definition of a closed economy.     

含有负所得税的最优所得税再研究

文章在借鉴已有最优线性和非线性所得税研究成果基础上,结合中国国情提出含有负所得税的最优非线性所得税模型(有缓冲地带),即修正的Mirrlees税收函数,进而得出一些与以往研究不同的结论,从而进一步发展和充实了最优所得税理论。这对于在目前我国日益扩大的收入分配差距尚未根本性扭转的背景下重新审视我国现有的税收政策,通过实施负所得税制度重构收入分配政策具有重要的参考价值和借鉴意义。     

Capital income taxation,tax criteria,and intergenerational welfare

In a two-period overlapping-generations model, residence criteria are shown to be optimal with lump-sum transfers to the younger generation in a dynamically efficient open economy even if all wage income, corresponding to rent income under exogenous labor supply, is not taxed away. When tax revenues are also distributed to the older generation — which indeed may be desirable for short-term intergenerational welfare distribution reasons — a weighted average rule is derived for optimal international taxation. The taxation of domestic savings income follows the inverse elasticity rule in respect to savings and, surprisingly, higher investment elasticity increases the tax level. Finally, for a small open economy and for large identical economies, tax competition with a mixed scheme of residence-based taxes and source-based subsidies yields the same tax policy as tax cooperation with no restrictions on the domestic and international capital income tax instruments.     

Second-best optimal taxation of capital and labor in a developing economy

As commercial integration reduces the reliance on foreign trade taxation, raising tax revenue has become a major concern for the governments of developing economies. This paper examines how the tax burden in a developing economy should be distributed between capital income and labor income. We study a two-sector model, where the traditional sector is “informal” and consequently cannot be taxed by the government. In this setup, we find that the optimal (second-best) tax structure in order to raise a certain amount of revenue requires to tax capital income at least as much as labor income, and possibly more.     

Notes and comments. Ricardo on income tax: a note

Despite the fact that Ricardo experienced Pitt's income taxpolicies, and that he regarded taxation as the most importantissue to which the principles of political economy should beapplied, he rarely referred to actual tax reforms. This paperindicates that Ricardo's system of economics cannot bring aboutany tax that is completely compatible with his main criteriafor taxation (distribution neutrality, price neutrality andminimum taxation) as well as certainty, convenience and thesecurity of property. This result may explain why Ricardo didnot say which type of taxation system the British governmentshould establish.     

效率与公平兼顾的最优所得税:理论框架及最优税率估计

最优所得税主要探讨税收如何兼顾公平与效率问题,以及给定公平偏好程度下,如何确定最优边际税率水平。即使在崇尚罗尔斯社会福利函数的社会里,政府同时兼顾再分配和财政收入目标的基础上,只要略加考虑税收对劳动供给的效应,哪怕是微弱的考虑和兼顾,最高边际税率都不会达到100%。而且,借鉴斯特恩最优线性所得税模型及美国个人所得税制度,估计我国现行个人所得税最高边际税率还可以适当降低到36%左右。     

强化个人所得税调节功能的政策建议

个人所得税是经济发展与国家调节个人收入相结合的产物,是随着个人收入差距的逐步拉大而产生的,我国目前个人所得税的收入结构与当前我国城镇居民的所得主要来源于工薪所得这一现状是相适应的。在个人所得税发挥了积极作用的同时,也无可否认,个人所得税的流失还很严重,其调节收入分配的作用还未得到充分发挥,对不同收入项目的调节作用发挥也不平衡,客观上说明个人所税税制有必要进一步加以改革和完善。