CAJ | 학술논문

构建了区分城乡居民的42部门CGE模型,用它模拟了增值税、营业税、个人所得税和企业所得税降低10%对中国外贸顺差的影响,结果可见,降低平均税率有利于改善中国外贸平衡。而降低增值税和个人所得税的平均税率效果十分显著。企业所得税的变动对外贸顺差影响甚微,模拟发现将企业所得税提高10%会导致外贸顺差增加0.2%,因而可以通过提高企业所得税来弥补财政收入。
구건료구분성향거민적42부문CGE모형,용타모의료증치세、영업세、개인소득세화기업소득세강저10%대중국외무순차적영향,결과가견,강저평균세솔유리우개선중국외무평형。이강저증치세화개인소득세적평균세솔효과십분현저。기업소득세적변동대외무순차영향심미,모의발현장기업소득세제고10%회도치외무순차증가0.2%,인이가이통과제고기업소득세래미보재정수입。
The author constructs a CGE model with 42 departments ot urban and rurat resmems to ~m~ul~ L,,~ relationship between China＇ s trade surpluses with domestic tax. The result shows when value added tax （VAT）, business tax, personal income tax and enterprise income tax decrease 10% respectively, China＇ s trade surplus will reduce. Therefore, reducing average tax rate would improve China＇ s foreign trade balance. The effect of reducing VAT and income tax are very notable. However, the effect of reducing enterprise tax is non significant. The simula- tion result shows that when enterprise income tax increase 10% , China＇ s trade surplus will increase 0.2%. If so, Chinese government can offset fiscal revenue shortage by increasing enterprise income tax.