增值税抵扣链条扩大对税收中性和经济增长的冲击效应研究

The Impact of VAT Deduction Chain Expansion on Tax Neutrality and Economic Growth

本文构建了两部门真实经济周期(RBC)模型,刻画了部门之间的原材料投入以及增值税的抵扣链条,以研究税收政策冲击对经济部门的非中性效应和增值税抵扣范围扩大等减税政策对宏观经济和居民福利的影响。模型分析结果显示,资本所得税和劳动所得税的中性程度较高;增值税和营业税冲击使两个部门价格发生反向的变动,影响经济部门间的资源投入结构,扭曲资源配置。增值税抵扣范围的扩大缓解了部门之间资源利用的税收障碍,降低资本所得税的超额负担,有利于长期经济增长。

This paper builds a Rea1 Business Cycle mode1 with two sectors VAT sector and business tax sector。 and depicts the relationship of the material inputs and the deduction chain between two sectors， to study the heterogeneous efect of effective tax rate shocks to sectors and the influence of VAT deduction chain expansion on the economy and household welfare．The results of this model show that capital tax and labor income tax have higher level neutrality than indirect tax，and the shocks of VAT tax and business tax impel the production prices of two sectors to opposite directions，affect the structure of material input and distort the resource allocation． The VAT deduction chain expansion will relieve the tax barrier between production sectors， decrease the excess burden of capital tax，and be beneficial to long—term growth