期刊文献+

开征燃油税对中国经济的影响:基于CGE观点 被引量:3

Impacts of Starting to Levy Fuel Tax on the Chinese Economy:A CGE Analysis
原文传递
导出
摘要 燃油税的开征无疑会对整个社会经济和居民福利带来重大影响。本文通过"可计算一般均衡模型"(CGE)模拟出我国开征燃油税前后的经济运行情况,在生产技术、社会福利、税负等几个方面进行前后对比,并通过模型计算结果对我国燃油税的开征方案提出了建议:开征燃油税的目标应该明确而集中,在考虑效率目标的同时应当充分考虑公平原则,处理好燃油税的征管问题。 There is no doubt that starting to levy fuel tax will exercise a great influence on social economy and national welfare. By applying a CGE model, this paper simulates the economical operation status before and after levying fuel tax in China, and compares changes in the following aspects such as production technology, social welfare and tax burden. Based on the research results, the paper provides some suggestions on the system design of fuel tax: orientations of the reform should be definite and concentrated; attaching enough importance to equity principle while considering the efficiency principle; dealing well with the issues concerning the collection and administration of fuel tax.
作者 饶呈祥
出处 《涉外税务》 CSSCI 北大核心 2008年第5期18-21,共4页 International Taxation In China
关键词 燃油税 经济效应 可计算一般均衡模型(CGE) Fuel tax Economic effect Computable General Equilibrium model (CGE)
  • 相关文献

参考文献8

二级参考文献2

  • 1钟有文.燃油税为何引而不发[J].苏州石油,1999,(5).
  • 2.[N].《中国财经报导》,2005年3月8日.

共引文献14

同被引文献28

引证文献3

二级引证文献11

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部