【摘 要】
：
实行结构性减税,结合推进税制改革,用减税、退税或抵免的方式减轻税收负担,是实行积极财政政策的重要内容。本文首先构建了符合中国税制结构的可计算一般均衡模型,然后利用此
【机 构】
：
海南大学经济学院,海南大学管理学院
【基金项目】
：
海南省人才项目(2019RC081),国家自然科学基金项目(72063004),教育部人文社科青年项目(20YJCZH015)。
论文部分内容阅读
实行结构性减税,结合推进税制改革,用减税、退税或抵免的方式减轻税收负担,是实行积极财政政策的重要内容。本文首先构建了符合中国税制结构的可计算一般均衡模型,然后利用此模型模拟了中国近年来结构性减税对社会产出的影响,并利用反事实模拟选择最优结构性减税政策。本文发现,结构性减税并不总会提振经济,体现在:(1)增值税三次下调对社会产出均有正向作用;(2)个人所得税免征扣除额提高对社会产出有负向作用;(3)小微企业所得税减免对社会产出有正向作用;(4)在相同减税总额下,对增值税和企业所得税减税,对个人所得税增税的结
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