近年来,我国税收收入以高于经济增长的速度大幅攀升,在纳税人所承担的税收负担不断增加的同时,课税造成的社会福利净损失也呈快速增长态势,考察国内主要税种可能产生的超额负担将有利于进一步深化税制改革。本文根据Cobb-Douglas效用函数假设下的消费者行为最优化,推导出补偿性需求曲线及其价格弹性,提出了基于“哈伯格三角”的超额负担计算公式。在此基础上,利用2002-2010年中国城镇住户调查数据,测算了6.5万户城镇居民消费食品、服装、家庭设备用品和交通通信等商品的补偿性需求弹性和所征增值税的超额负担。据推算,2010年全社会城镇人口仅购买上述四类商品缴纳的增值税已造成高达140多亿元的社会福利损失,增长率超过35%。利用最适税收理论的评价标准考察现行税制结构的有效性发现,实际发生的商品课税结构在一定程度上纠正了统一税率可能产生的更大的超额负担,具有效率上的合理性。 In recent years, tax revenue in our country has surged at a rate higher than that of economic growth. While the tax burden borne by taxpayers has been on the rise, the net loss of social welfare caused by taxation has also shown a rapid growth. It is probable that the major domestic tax types Excess burden will help to further deepen the tax reform. Based on the optimization of consumer behavior under the assumption of Cobb-Douglas utility function, this paper derives the compensatory demand curve and its price elasticity, and proposes an overburden calculation formula based on “Haberburg triangle ”. Based on this, we calculate the compensated demand elasticity of 65,000 urban residents in consumer food, clothing, household appliances and communications and other commodities and the excess burden of VAT imposed by using the data from the 2002-2012 urban household survey in China. It is estimated that in 2010, the total value-added tax paid by the urban population on the four categories of goods alone has caused social welfare losses of more than 14 billion yuan, a growth rate of over 35%. Examining the effectiveness of the current tax structure by using the evaluation criteria of the most appropriate taxation theory finds that the actual structure of the taxation structure of goods rectifies to a certain extent the larger excess burden that the unified tax rate may bring and is more efficient and reasonable.