CAJ | 학술논문

“营改增”是我国近年来最重要的税制改革，研究揭示营改增对行业税负的动态影响具有重要的现实意义。本文通过构建中国税收的CGE模型分析营改增前后我国各行业两税税负的动态变化，发现即使在短期内通过税率设计等方式使得扩围行业税负平衡，在长期中部分行业仍然会出现税负上升的现象。
“영개증”시아국근년래최중요적세제개혁，연구게시영개증대행업세부적동태영향구유중요적현실의의。본문통과구건중국세수적CGE모형분석영개증전후아국각행업량세세부적동태변화，발현즉사재단기내통과세솔설계등방식사득확위행업세부평형，재장기중부분행업잉연회출현세부상승적현상。
In recent years, the transformation from business tax to VAT is the most important tax system reform.Therefore, conducting research on the dynamic effects of the industry tax burden on the VAT reform will undoubtedly exert important theoretical value and practical significance.This article aimes to research the dynamic change of industry tax burden after the tax system reform by constructing a CGE model.The results showes that, in the short term, although government balances the tax burden of industry which transforms from business tax to VAT by designing the tax rate, the tax burden of some industries will still rise in the long run.