| 消费税归宿的均衡分析及启示--从税收负担归宿的均衡分析谈消费税改革 |
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| 引用本文： | 朱福兴.消费税归宿的均衡分析及启示--从税收负担归宿的均衡分析谈消费税改革[J].苏州市职业大学学报,2003,14(4):17-20. |
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| 作者姓名： | 朱福兴 |
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| 作者单位： | 徐州工程学院,江苏,徐州,221008 |
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| 摘 要： | 消费税负担归宿的局部均衡分析揭示了消费税的归宿受供求弹性的决定；而一般均衡分析则进一步表明，研究消费税负担的归宿必须考虑相关产品、相关产业、甚至整个经济体。为此，消费税的制度设计与改革应注重对税负的均衡分析。
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| 关 键 词： | 税收负担 均衡分析 资源配置 供求弹性 制度设计 |
| 文章编号： | 1008-5475(2003)04-0017-04 |
| 修稿时间： | 2003年2月20日 |
Equilibrium Analysis and Its Revelation on Consumption Tax Incidence--Discussion on Consumption Tax Reform With the Equilibrium Analysis of Tax Burden |
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| ZHU Fu-xing.Equilibrium Analysis and Its Revelation on Consumption Tax Incidence--Discussion on Consumption Tax Reform With the Equilibrium Analysis of Tax Burden[J].Journal of Suzhou Vocational University,2003,14(4):17-20. |
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| Authors: | ZHU Fu-xing |
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| Abstract: | Partial equilibrium analysis on consumption tax burden reveals the fact that the destination of supply and demand, while general analysis gives us further indication that we should take the relevant products, industry and even the whole economic body into consideration during our study. Therefore, more attention should be paid to the equilibrium analysis in the system. Design and reform of consumption tax. |
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| Keywords: | tax burden equilibrium analysis allocation of resources elasticity of supply and demand system design |
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