中国流转税税负归宿分析

本文运用可计算一般均衡模型，计算我国流转税税负在不同收入水平人群之间的归宿。模型中根据我国的二元经济结构，把城镇居民按收入水平分为7组、农村居民分为5组，运用一般均衡原理，分析流转税税收负担在各组居民之间的分布，再把每组居民承担的税负与可支配收入对比，计算我国流转税体系的具体累退程度。根据我国整个税收制度的设计特点，解释流转税体系累退性的原因，并为完善税制公平功能提出建议。

The Incidence of Turnover Tax in China

A computable general equilibrium model of tax incidence is founded to analyze the distribution of turnover tax burden among individuals who have different income levels.The model includes 7 groups of urban consumers and 5 groups of rural consumers.The proportion of tax burden of every group consumer to that of the consumer of lowest level income combined with the proportion of governable income of every group consumer to that of the consumer of lowest level income decides the progression of the income tax and the turnover tax.The reason of the progression is analyzed according to the tax system in China.The suggestions on an equitable tax are put forward.