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消费型税种是我国的主体税种和主要税收来源,包括增值税、营业税和消费税等。在我国经济增长速度减缓和2012年实施积极财政政策的背景下,对消费型税种合理减税是积极财政政策的工具之一,那么消费型税种减税对经济增长的影响究竟如何?本文运用均衡商业周期模型分析发现消费型税种通过降低税率的减税可以增加家庭的消费量,增加劳动的数量和生产中使用的资本存量数量,从而促进以实际GDP产出衡量的经济总量的提高。在此模型分析基础上,本文对我国消费型税种的减税措施提出政策建议。
Consumption tax is the main type of tax and the main source of tax revenue in China, including value-added tax, sales tax and consumption tax. Under the background of the slowdown of economic growth in our country and the implementation of active fiscal policy in 2012, it is one of the tools of active fiscal policy that the tax reduction of consumption tax is reasonable. So what is the impact of the tax reduction of consumption tax on economic growth? The analysis of the business cycle model shows that consumption tax cuts can increase household consumption, increase the amount of labor and the amount of capital stock used in production through tax cuts that reduce the tax rate, thus contributing to an increase in the total economy measured by real GDP. On the basis of this model analysis, this paper puts forward policy suggestions on the tax reduction measures of China’s consumption tax.