基于CGE模型的个人所得税改革效应分析-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 Abstract In recent years, China made frequent moves in personal income tax reform. The amount of personal income tax exemption has been raised three times in the last six years, from 800 Yuan to 3,500 Yuan, also mended the tax rate, class times and notches in a recent adjustment. Chinese Finance Minister Xiao said: during Twelve Five period, China would accelerate the implementation of the personal income tax reform, and gradually establish and complete a combination of comprehensive system and classified system of personal income, in order to regulate high-income earners’ revenue. The further reforms in personal income tax is predictable during Twelve Five period, however, the studies on these personal income tax reforms’ impact on social welfare and economy is inadequate. This paper construct a CGE model to simulate the effects of these reform moves, trying to propose constructive reference for further reforms about personal income tax. In this paper, we draw up the 2007 Social Accounting Matrix (SAM table) on the basis of the 2007 input-output table, and build a tax CGE model of China to simulate the recent personal income tax reform measures, such as raising exemption and reducing tax rate, in order to analyze its effects on social welfare, macro-economy and other factors. We try to stimulate the comprehensive tax system by considering all the income as wage and salary. It is also a simplified way to processing the data. The main conclusions of this paper are: (1) Reducing personal income tax will raise the overall level of social welfare, the welfare of high-income residents in urban would be enhanced, while the rest groups’ welfare declined; (2) Compared with lowering taxes, reducing class time and expanding class gap, raising the exemption amount is more conducive to improve the middle income level of urban groups; (3) Personal income tax reduction can promote social consumption; (4) Personal income tax cuts may have very