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针对中国成品油消费市场建立税收可计算一般均衡模型——CGE模型,结合中国成品油消费市场寡头垄断的事实对CGE模型进行修正,利用模型分析财政部连续上调成品油消费税税率对产业产值等经济变量的影响。结果表明:政策调整对我国经济的整体影响比较小,其对人们消费心理的影响远大于可能的经济影响;税率的提高有利于促进新能源产业的发展和能源转型升级。我国成品油消费税改革应贯彻税率法定原则、兼顾效率和公平、完善征收监管机制。
In view of the CGE model of China’s refined oil consumer market, CGE model is modified according to the facts of the oligopoly in the refined oil consumer market in China. The model is used to analyze the continuous increase of consumption tax on refined oil products by the Ministry of Finance Impact of variables. The results show that the overall impact of policy adjustment on China’s economy is relatively small, and its impact on people’s consumption psychology is far greater than the possible economic impact; the improvement of tax rate is conducive to promoting the development of new energy industry and energy transformation and upgrading. China’s refined oil consumption tax reform should implement the statutory principle of tax rates, taking both efficiency and fairness into consideration, and improve the regulatory mechanism for collection.