燃油税税率的确定——基于CGE的分析

A CGE Analysis on Fuel Tax

燃油税一直备受各方的关注,而燃油税的税率是实施燃油税政策亟需解决的问题。目前,国内还没有人从定量角度分析燃油税税率。本文将采用引入政府部门的CGE模型,首次对燃油税税率进行定量分析,并利用枚举法寻找提高全社会福利水平的最优燃油税税率。同时分析了征收燃油税对均衡要素投入、居民和政府的消费水平的影响,验证了征收恰当的燃油税对社会福利是有利的。

Fuel tax has been increasingly a major concern, in China. To solve the dilemma of fuel tax policy, the determination of fuel tax rate must be on the top of list. Up to now, there is no quantitative analysis on fuel tax in China. This paper establishes a computable general equilibrium model and uses optimization to find the best fuel tax rate that can increase the social welfare and have no negative impact on production. Meantime, the paper describes the impacts of fuel tax on balanced input and consumption, demonstrating appropriate fuel tax rate is beneficial to social welfare.