流转税制与所得税制的比较研究--中国税收CGE模型的应用

本文建立了一个静态税收可计算一般均衡（CGE）模型，模拟中国的经济运行情况。在此基础上，从流转税制和所得税制两种不同类型的税制模型入手，分析了包括增值税、消费税和营业税在内的中国绝大部分工商税种，并模拟几种征税方案进行比较研究，得到“我国应尽快改现行流转税制更有利于经济发展”重要结论。同时，本文也实现了CGE模型定量分析在中国财税政策的应用。

Comparative Research on the Turnover and Income Tax Systems--Application of CGE Model for China's Taxation

In order to study Chinese taxation problem,a two-section static computable general equilibrium model is established in this paper.This model simulated the fact of Chinese economy.And based on it,we discussed the turnover taxe system and the income tax system.. At the same time,this model provides useful advice to improve the taxation system,which implies that the income tax system is more fit to Chinese economy.