统一内外资企业所得税率的CGE分析

内容提要：将于2008年1月1日起实行的新企业所得税法规定，对在我国境内设立的内、外资企业实行统一的企业所得税税率。这是我国税收政策的一个重大改变。本文建立了一个可计算一般均衡（CGE）模型，分析由此变化带来的对我国税收总量、社会福利水平以及对经济的影响。模型分析结果表明：如果实施新的税率，在较大幅度提高政府税收的同时，也提高了社会福利水平。但是并没有对相对福利水平带来巨大的正向冲击。

A Computable General Equilibrium Analysis on Enterprise Income Tax Rate Reform in China

The new enterprises' income tax law being executed since January 2008 regulates the same income tax rates of domestic and foreign enterprises in China,which is a great change in China's tax policy.A computable general equilibrium model is established in this paper to analyze the effects of this change on taxation revenues,social welfare level and economy.Result shows that if the new tax rate is executed,it will greatly increase government revenues as well as social welfare,but it will not bring great positive shocks to relative social welfare level.