通过构建适用于我国经济的开放环境DSGE理论模型,实证分析了税收政策对我国宏观经济的影响效应。研究发现,降低企业所得税率和资本收入税率能够有效地拉动投资、总产出和劳动力的增长,降低企业所得税率,有效促进消费,而降低资本收入税率将抑制消费,因此调整企业所得税率的政策效果更显著。以劳动收入税、资本收入税和企业所得税为代表的直接税与社会福利成本呈现正相关和非对称性,以消费支出税为代表的间接税与社会福利成本呈现负相关和非对称性。本文认为,在我国经济增长新常态时期,政府在制定结构性减税政策时,应以降低直接税税率为主。此外还需根据宏观经济调控目标注意各项税收之间的合理搭配。 By constructing a DSGE theoretical model of open environment for our economy, this paper empirically analyzes the impact of tax policy on China’s macro-economy. The study found that lowering the corporate income tax rate and capital income tax rate can effectively stimulate the growth of investment, output and labor force, reduce the corporate income tax rate and effectively promote consumption, while reducing the capital income tax rate will curb consumption, so the policy of adjusting the corporate income tax rate The effect is more significant. The direct tax represented by labor income tax, capital income tax and enterprise income tax have positive and non-symmetry with the social welfare cost. The indirect tax represented by consumption expenditure tax shows negative correlation with the social welfare cost. This paper argues that in the new normal period of economic growth in our country, the government should lay emphasis on reducing the direct tax rate when formulating the structural tax reduction policy. In addition, we need to pay attention to the reasonable collocation of various taxes according to the macroeconomic regulation and control targets.