根据局部均衡理论框架的描述,商品课税体系的税负归宿是否合理,将直接影响税收政策的实施效果。本文在我国城镇居民收入分组的基础上,通过时间序列数据样本,运用计量经济学工具对各大类商品的税负归宿状况进行实证分析。同时,进一步对商品消费结构中区域性因素对归宿分布产生的影响加以测度和说明,以期为相关政策的制定提供重要参考。 According to the description of the framework of the partial equilibrium theory, whether the tax burden of the commodity taxation system is reasonable or not will directly affect the implementation effect of the taxation policy. Based on the income grouping of urban residents in our country, this paper empirically analyzes the tax burden and fate of various categories of commodities by using time-series data samples and econometric tools. At the same time, the influence of regional factors on the distribution of fate in the structure of commodity consumption is further measured and explained, with a view to providing important reference for the formulation of relevant policies.