当代金融研究2023，Vol.6Issue(12)：61-76,16.DOI:10.20092/j.cnki.ddjryj.2023.12.006
减税降费政策对宏观经济影响及最优税率选择
The Macroeconomic Impact of Tax and Fee Reduction Policy and the Choice of Optimal Tax Rate,Based on CGE Model
陈刚 1王立洋2
作者信息
- 1. 中国人民银行安徽省分行,安徽合肥 230091
- 2. 中国人民银行六安市分行,安徽六安 237006
- 折叠
摘要
Abstract
What impact will the continuous promotion of tax and fee reduction poli-cies have on China's economic development in the future?Is there an optimal tax rate for economic growth?This is one of the important issues that China's fiscal and tax policies have to face and answer in the post-Covid-19 era.The quantitative analysis of the computable general equilibrium model(CGE model)shows that tax reduction policies,especially those of value-added tax and income tax,can boost e-conomic growth,but the reduction of tariff rates has no obvious effect.From the perspective of the impact of tax reduction on the three main industries,the capital value-added tax and individual income tax reduction have a greater impact on the manufacturing industry,and the labor value-added tax and tariff reduction have a greater impact on agriculture and service industry.From the perspective of the opti-mal tax rate,there are optimal tax rates for capital value-added tax,labor value-added tax that are in line with economic growth,but there are no optimal tax rates for corporate income tax and tariff that meet economic growth.Therefore,the val-ue-added tax rate should be further reduced to cope with the current sluggish eco-nomic growth.The reform of individual income tax need to speed up in order to pro-mote the recovery of consumption by continuously increasing the disposable income of residents.We should comprehensively consider the different economic effects of value-added tax,income tax and tariff reduction to improve the accuracy of struc-tural tax reduction policies.关键词
减税降费/可计算一般均衡/最优税率Key words
Tax and Fee Reductions/CGE Model/Optimal Tax Rate分类
管理科学引用本文复制引用
陈刚,王立洋..减税降费政策对宏观经济影响及最优税率选择[J].当代金融研究,2023,6(12):61-76,16.
