在DSGE模型的分析框架下,构建一个包含消费税、资本所得税和劳动所得税的税制结构体系,通过不同税率的组合,研究结构性税制改革的取向。结果表明,扭曲性税收比一次性总付税具有更好的经济稳定作用,直接税比间接税更有利于产出和投资的稳定,劳动所得税比资本所得税更有利于产出和劳动的稳定。提高直接税比重,尤其是劳动所得税的比重,更好地落实结构性减税政策,是未来结构性税制改革的方向。 Under the analysis framework of DSGE model, a tax structure system including consumption tax, capital income tax and labor income tax is constructed. Through the combination of different tax rates, the orientation of structural tax reform is studied. The results show that distorted taxation has a better economic stabilizing effect than the one-time total tax payment. Direct tax is more conducive to the stability of output and investment than indirect tax, and labor income tax is more conducive to output and labor stability than capital income tax. To increase the proportion of direct taxes, especially the proportion of labor income tax, and to better implement the structural tax reduction policy will be the direction for the structural tax reform in the future.