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本文构建分行业税收CGE模型分析了成品油税费改革对我国主要行业的影响,结果表明:费改税后资本要素净收益因减税轻微增加,城乡居民收入、消费因此增加;除邮电运输业之外,各行业增加值产出价格轻度普涨,多数中间品价格因邮电运输业产出价格下降而下行,多数行业最终产品价格轻微上升;城乡居民需求小幅增加,政府消费减少;运输邮电业资本密集度相对明显提高,而第三产业中其余行业资本密集度相对下降,尤其是其他服务业,第二产业中各行业资本密集度轻微下降;城乡居民的效用水平有所提高,而政府减少消费导致整体福利水平下降;低要素替代弹性时居民收入相对较高,价格波幅小,福利损失较小。税改将逐渐起到促进节能减排和结构调整,公平负担的效果。
This article constructs the CGE model of sub-industry tax and analyzes the impact of the refined oil tax reform on the major industries in our country. The results show that the net income of the capital elements after tax-for-fee reform has slightly increased due to the tax relief, thus increasing the income and consumption of urban and rural residents. In addition, the output value-added of various industries increased slightly, while the prices of most intermediate products went down due to the drop in the output price of the postal and telecommunications industries. The prices of final products in most industries rose slightly. The demand of urban and rural residents increased slightly while the consumption of government decreased. Relatively significant increase in the capital intensity of the industry, while the capital intensity of the remaining industries in the tertiary industry relative decline, especially in other service industries, the capital intensity of the various industries in the secondary industry declined slightly; the utility of urban and rural residents has increased, while the government The reduction of consumption leads to the decline of the overall welfare level. When low-factor alternative elasticity is adopted, residents’ income is relatively high, the price volatility is small, and the welfare loss is small. The tax reform will gradually bring about the effect of promoting energy conservation, emission reduction, structural adjustment and fair burden.