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	增值税的效应理论及实证研究:前沿与启示; A Theoretical and Empirical Study about Effects of Value-added Tax:Frontiers and Enlightenments
	邓力平 ; 王智烜
	2013-10-01
关键词	“营改增” 福利效应 贸易效应 服务业 Tax Conversion from Business Tax to VAT Effects of Value-added Tax Development of service industry
英文摘要	本文是一篇综述性和启示性文章,主要在我国“营改增“改革全面启动的背景下结合特定国情与阶段,归纳与总结已有增值税的效应理论及实证研究。在增值税效应研究方面,讨论增值税的福利效应、贸易效应和“营改增“对服务业发展的影响三个方面,其中特别关注非正式部门、增值税贸易中性和“营改增“对服务业发展影响这三个热点。在增值税效应的实证研究方面,讨论与比较两个模型的运用,一是可计算一般均衡模型,二是根据笔者倡导的理论而形成的计量模型,以期对我国现阶段“营改增“政策效应的实证把握提供一些启示。; This paper is an overview and enlightening article,which summarizes existing theoretical and empirical researches concerning effects of VAT,against the background of fully deployed tax conversion from business tax to VAT.In terms of the theoretical study,this paper divides effects of VAT into three aspects:the welfare effect of VAT,the trade effect of VAT and the effect of VAT reform on China誷 service industry.According to this comparison study,informal sector,trade-neutrality of VAT and the development bottleneck of service industry become the central discussion on effects of VAT.Meanwhile,the empirical study about effects of VAT includes two comparative research paths:CGE models and recommended econometrical study based on theoretical results.We hope this study would provide some policy enlightenments to the ongoing tax reform from business tax to VAT.
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/112970]
专题	经济学院－已发表论文
推荐引用方式 GB/T 7714	邓力平,王智烜. 增值税的效应理论及实证研究:前沿与启示, A Theoretical and Empirical Study about Effects of Value-added Tax:Frontiers and Enlightenments[J],2013.
APA	邓力平,&王智烜.(2013).增值税的效应理论及实证研究:前沿与启示..
MLA	邓力平,et al."增值税的效应理论及实证研究:前沿与启示".(2013).

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