本文選題：商品稅 + 稅負轉(zhuǎn)嫁　； 參考：《財經(jīng)論叢》2015年10期

【摘要】：本文借鑒ELES模型,利用橫截面數(shù)據(jù)對我國不同收入等級的城鎮(zhèn)居民八類消費性支出進行了微觀模擬,對其需求的價格彈性進行測算。在此基礎上,分析了居民在消費支出過程中承擔增值稅、消費稅和營業(yè)稅的情況,對稅負轉(zhuǎn)嫁的方式和力度進行了實證評估。結(jié)果發(fā)現(xiàn),我國商品稅不具有明顯的累退性,商品稅"中性"特點顯著。但在不同收入階層之間稅收負擔份額是不同的,居民稅收負擔與商品稅征稅范圍、稅率等要素高度相關�；诖�,提出要逐步降低商品稅比重、進一步擴大"營改增"范圍、完善消費稅功能、以及將價內(nèi)稅改為價外稅等政策建議。
[Abstract]:Using the ELES model for reference, this paper uses cross-sectional data to simulate the consumption expenditure of eight categories of urban residents with different income levels in China, and calculates the price elasticity of their demand.On this basis, this paper analyzes the situation that residents bear value-added tax, consumption tax and business tax in the process of consumption expenditure, and makes an empirical evaluation on the way and strength of tax burden transfer.The results show that China's commodity tax has no obvious regressive effect, and the "neutral" characteristic of commodity tax is obvious.However, the share of tax burden is different among different income groups, and the tax burden of residents is highly related to the tax range and tax rate of commodity tax.Based on this, this paper puts forward some policy suggestions, such as gradually reducing the proportion of commodity tax, further expanding the scope of "business reform and increase", perfecting the function of consumption tax, and changing the price tax into the price tax.
【作者單位】： 天津財經(jīng)大學經(jīng)濟學院;
【基金】：國家社會科學基金青年項目(14CJY085) 天津市哲學社會科學規(guī)劃資助項目(TJYY12-013) 天津市高等學校創(chuàng)新團隊培養(yǎng)計劃資助項目
【分類號】：F812.42;F323.8

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