营业税改征增值税的税率评估——基于可计算一般均衡模型的研究

李学林

营业税改征增值税的税率评估——基于可计算一般均衡模型的研究

引用本文：李学林.营业税改征增值税的税率评估——基于可计算一般均衡模型的研究[J].财经理论与实践,2013,(5):80-84

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作者	单位
李学林	（1.天津外国语大学国际商学院，天津300270；2.中国社会科学院经济研究所，北京100836）

中文摘要:营业税改征增值税是完善我国税制的一个重要举措，确定各个产业部门改征增值税后的税率是其中一个关键的环节。运用可计算一般均衡模型可以评估营业税改征增值税之后不同税率的选择对宏观经济和产业结构的影响。政策模拟的结果显示，目前正在实施的营业税改征增值税的试点方案权衡了对财政收入和经济增长以及经济结构的影响，是对经济运行影响较小的稳健选择。

中文关键词:营业税增值税税率可计算一般均衡模型

Evaluation of Tax Rate for the Change from Business Tax to Value-Added Tax in China: A General Equilibrium Approach

Abstract:The change from business tax to value-added tax is a measure of the Taxation System Reform in China. The key of the reform is the setting of tax rate of value-added tax for those industry sectors imposed business tax currently. A model based on general equilibrium approach can be used to simulate the impact on macro-economy and industry structure form the change of tax rate in the reform. The result of simulation shows that the pilot proposals for the change from business tax to value-added tax by government is a balance between financial revenue, economic growth and industry structure.

keywords:Business tax Value-added tax Tax rate General equilibrium approach

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