本文构建考虑实际征收因素的增值税抵扣模型,利用城镇住户调查的分组数据,探讨全面推开营改增试点对居民间接税负担和收入再分配的影响和作用机制,并考虑了营改增改变消费产生的间接影响。研究表明,营改增后城镇各收入组的间接税平均税负都降低了,虽然间接税仍然是累退的,但低收入家庭的税负下降幅度大于高收入家庭,收入再分配得到改善。这表明营改增不仅降低了企业税负、提高了效率,还兼顾了公平。从再分配指标的分解来看,平均税率的下降是间接税再分配改善的主要原因。从消费构成来看,食品、衣着、居住、医疗保健的税收是间接税累退性的来源,但平均税率下降使它们的纵向公平效应提高,降低了低收入家庭的税负,是营改增后再分配改善的主要方面。本文建议适当降低食品、衣着、生活用品等必需品的增值税税率,提高征管效率的税负,并配合完善个税和财产税、加强公共转移支付等措施,改善收入再分配。 This paper builds a VAT deduction model that takes into account the actual collection factors and uses the group data of the urban household survey to explore the impact and mechanism of the comprehensive reform of the tax reform on the tax burden and income redistribution among residents, The indirect effects of consumption. The research shows that the average tax burden of indirect taxes of all income groups in cities and towns has been reduced. Although the indirect tax is still regressive, the tax burden of low-income families drops more than that of high-income families and income redistribution improves. This shows that the reform of the camp not only reduces the corporate tax burden, improves efficiency, but also takes equity into account. Judging from the decomposition of redistribution index, the decrease of average tax rate is the main reason for the improvement of indirect tax redistribution. In terms of consumption composition, taxes on food, clothing, housing and health care are the sources of indirect tax regressive, but the declining average tax rate has increased their vertical fairness and reduced the tax burden on low-income families, Redistribution The main aspects of improvement. This paper suggests that the VAT tax rate of necessities such as foodstuffs, clothing and daily necessities should be appropriately reduced to raise the tax burden on tax collection and administration efficiency. In addition, tax measures such as perfecting tax and property taxes and strengthening public transfer payment should be taken to improve redistribution of income.