摘要
从20世纪90年代后期开始到现在,我国同时出现了两个重要的经济现象,一是间接税高速增长,二是宏观经济供需失衡。本文通过建立一般均衡模型和实证分析,研究了这两种经济现象的内在联系,本文的结论是,征收生产型增值税同时抑制投资和消费,整体上对供需失衡的影响不显著;营业税由于税收容易转嫁、存在双重征税的原因,其增长严重强化了供需失衡局面;以消费为税基的税种全部是间接税,消费平均税率的提高强化了供需失衡局面。
Since the late 1990s, China＇s macroeconomic performance has emerged two significant phe- nomena： the rapid growth of indirect tax and the unbalance between supply and demand. This article studied the inner relation between two economic phenomena by building a general equilibrium model and applying empirical analysis. The productive value added tax restrained the investment and consumption together, and its influence on the unbalance between supply and demand was insignificant. The business tax＇s growth intensely strengthened the maeroeconomic unbalance, because the business tax was easily shift to ：onsumers and existed double tax levy. All taxes on the base of consumption were indirect tax, so the inrease of average tax rate of consumption base tax would strengthen the macroeconomic unbalance.
出处
《经济理论与经济管理》
CSSCI
北大核心
2012年第1期73-81,共9页
Economic Theory and Business Management
基金
国家自然科学基金项目(71073161)
教育部新世纪优秀人才支持计划项目
关键词
间接税
供需失衡
税收政策
indirect tax
unbalance between supply and demand
tax policy
