今年以来,可计算一般均衡模型(CGE模型)的理论基础与框架是一般均衡理论。由于CGE模型具有清晰的微型经济结构和宏观与微观变量之间的连接关系,所以,它能描述多个市场和结构的相互作用,可以估计某一特殊政策变化所带来的直接和间接的影响,以及对经济整体的全局性影响;并通过对宏观经济结构和微观经济主体进行细致描述,对政策变动的效应进行细致评价。 一、中国税收CGE模型处理的特殊之处 首先,由于受有限管理能力限制,中国目前还不能有效地建立消费税和所得税这样的直接税,间接税是中国税制的主要税种。发达国家税收CGE模型普遍使用的将税收收入转化为一次总付税(lump-sumtax)的处理方法并不适用于中国税收CGE This year, the theoretical basis and framework of the CGE model can be general equilibrium theory. Because CGE model has a clear micro-economic structure and the connection between macro and micro variables, it can describe the interaction of multiple markets and structures, and can estimate the direct and indirect impact of a particular policy change , As well as the overall impact on the overall economy. Through detailed description of the macroeconomic structure and microeconomic subjects, the effects of policy changes are carefully evaluated. First, the special features of China tax CGE model processing First of all, due to limited management capabilities, China can not effectively establish direct taxes such as consumption tax and income tax. Indirect tax is the main tax for China’s tax system. The commonly used method of converting tax revenue into lump-sumtax, which is commonly used in developed country tax CGE models, does not apply to China tax CGE