摘要
"十二五"规划将构建扩大内需的长效机制作为重中之重,其中税收政策是国家刺激消费需求的关键机制之一,而增值税作为我国第一大税种,对居民消费具有十分重要的调节作用。首先运用线性支出系统模型和面板数据模型,估计了主要消费品的需求弹性和供给弹性,并根据局部均衡理论分析了税收在生产者和消费者之间的分担比例;基于上述分析结果,测度了主要消费品的增值税有效税率,进而得出消费品价格中所包含的增值税税额。研究结果表明:我国增值税的税率设计并不合理,尤其是药品、医疗器具和通信工具等必需品的增值税税率偏高。据此,以合理引导居民消费、优化居民消费结构为目标,为增值税税率的结构性调整提供改革依据。
Establishing a long-term mechanism of expending domestic needs is a priority of the twelfth Five-Year Plan, and taxation policy is one of key mechanisms to stimulate consumption needs, being the largest tax in our country, the VAT plays an important role in stimulating house- hold consumption. By using the linear expenditure system model and panel date model, in this pa- per, we estimate the elasticity of demand and supply of main consumer goods and analyze the con- sumer share of VAT tax burden according to the equilibrium theory. Based on the analysis result, we measure the VAT effective tax rate of main consumer goods, obtain the VAT tax included in the consumer goods price, and the result shows that： the design of VAT tax rate is not reasonable; es- pecially the VAT rates of such necessities as medicines, medical apparatus and communication tools is higher. Therefore, in order to reasonably guide household consumption and optimize the con- sumption structure, we provide reform basis for the structural adjustment of VAT rates.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2012年第12期3-12,共10页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
上海市教委重点学科建设项目(J50504)
关键词
居民消费
供求弹性
增值税
有效税率
household consumption
elasticity of supply and demand
VAT
effective tax rate
