本文旨在建立一个研究中国整体经济的可计算一般均衡(CGE)模型。利用该模型对我国现行税制中间接税税率调整,间接税向直接税转化,间接税调整对储蓄、投资的影响等改革措施的宏观经济效应进行分析,进而提出一些可供选择的税收政策改革方案。在此基础上,指出了该模型的局限与改进方向。 The purpose of this paper is to establish a CGE model for China’s economy as a whole. This model analyzes the macroeconomic effects of such reform measures as the adjustment of the indirect tax rate in the current tax system, the conversion of indirect tax to direct taxation, the impact of indirect tax adjustment on savings and investment, and then puts forward some alternative tax policy reform programs. On this basis, the limitations of the model and the direction of improvement are pointed out.