任何税收政策在调整或出台之 前，应辅之于一定的实证分析。在这一方面，国外财税理论界与政府部门的结合较紧；国外学术界普遍重视采用实证方法来分析税收政策的实施效果并进而对税收政策的制定和调整提供佐证，这点值得我们借鉴。 “可计算的一般均衡模型”（Ｃｏｍｐｕｔａ Before any tax policy is adjusted or promulgated, a certain amount of empirical analysis should be supplemented. In this respect, the combination of foreign taxation theory circles and government departments is tight; foreign academic circles generally attach importance to using empirical methods to analyze the implementation effect of taxation policies and provide evidence for the formulation and adjustment of taxation policies. This is worth learning from. “Computable General Equilibrium Model” (Computa