“结构性减税”框架下的税收公平性分析企业管理专业论文.docxVIP

华中科技大学硕士学位论文 华 中 科 技 大 学 硕 士 学 位 论 文 II II Abstract Equitability is one of the basic principles of tax. In modern economy, tax takes up most part in the state revenue; those economic entities could be influenced by it broadly and profoundly. Government, individual and enterprise all have to consider the influence of tax when they are about to make economic decisions. Only build on certain principals, can the tax system help the economy to stay in the best state. During the process of tax reformation, we should use certain principals as the guidelines for policy-making and standards for evaluating the rationality of those policies. This paper creates a computable general equilibrium model which contains 4 departments and 12 types of residents. In this model, we are going to use policy simulation to analyze how the reformation of individual income tax and enlargement of value-added tax could influence income distribution in the framework of structural tax reduction. through the analysis, here are the conclusions：（1）From the decrease of average tax and increase of household welfare, we can see that, to increase the exemption of income tax moderately could promote social equality and justice. But， when the exemption rise to 3500 Yuan, the income tax of high-income groups will drop sharply. This will widen differences in personal income and household welfare, which will cause negative influence to social equity; when the exemption is the same, the 7 grades excess progressive rates reduce the burden of high-income groups more effectively and will widen the household welfare. This demonstrates that, to increase the exemption separately is better from the perspective of promoting social equality and justice. （2）When the value-added tax transforms into business tax, the disposable income of resident will increase. Compare to rural residents, the urban residents income rises more sharply, this is due to the fact that the urban residents spend more on service, and the decreas