我国所得课税与流转课税比较研究

Research into the comparison between income tax and sales tax of China

所得课税和流转课税都会造成产出下降和社会福利损失,对经济产生影响。通过实证分析结果得出:GDP增加引起的流转税增加的绝对数量要大于所得税的数量,而我国所得税的增长速度要大于流转税的增长速度;所得税对就业的影响不显著,但流转课税对就业产生负的影响;两种税对储蓄的影响不显著。近期要实现以所得税为主体税或以所得税和流转税双主体税是不必要也不可能的;另外,所得税对经济的影响力度要比流转税少,所以,加强对所得税的征管是必要的。

Both income tax and sales tax can cause the output decrease and social well-beings losses to affect the economy. Empirical research indicates that the absolute amount of the increase of the sales tax caused by GDP growth is larger than the amount of income tax, however, the growth speed of income tax of China is bigger than the growth speed of sales tax, that the influence of income tax on employment is not obvious and the influence of sales tax on employment is negative and that the influence of the two taxes on bank deposit is not obvious. It is impossible for China to take income tax as the main tax or to take income tax and sales tax as the main tax in recent years, furthermore, the influence of income tax on economy is smaller than sales tax, as a result, it is necessary to consolidate the management on the collection of income tax.