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资源税改革将在“十二五”期间完成,但目前相关研究成果仍较少。我们构建可计算一般均衡模型(Computable General Equilibrium,CGE),建立生产、消费、收入支出和资源等函数方程,采用从价征税方式,参考国内预期税率区间和发达国家税率,模拟和分析税率设置的影响。研究表明:税率设置对社会经济和资源系统影响程度差异不同,在经济相对稳定时,可选择如5%-7%的税率区间;在经济水平较高时,可选择较高税率区间;而在经济波动较大时,可选择较低税率区间。
Resource tax reform will be completed during the “Twelfth Five-Year Plan”, but there are still few relevant research results at present. We construct a Computable General Equilibrium (CGE) model and set up the functional equations of production, consumption, income expenditure and resources. We use the ad valorem tax method to make reference to the domestic expected tax rate and the developed country tax rate to simulate and analyze the tax rate setting Impact. The research shows that the tax rate setting has different impact on the social economy and resource system. When the economy is relatively stable, the tax rate range of 5% -7% can be chosen. When the economy level is high, the higher tax rate range can be selected. Large economic fluctuations, you can choose a lower tax rate range.