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1、-AbstractThereformoftransformationfrombusinesstaxtoVAT,whichisoneofthemostimportanttaxsystemreforminourcountryinrecentyears,involvestwomaintax,coversalotofindustriesandwillinfluencethetaxburden,prices,employment,taxrevenueincome,thegrossdomesticproduct(GDP)andsoon.Sot
2、heresearchonimpactofeconomicoperationinourcountrycausedbytheVATreformhasimportanttheoreticalandpracticalsignificanceonpromotingsteadyandrapideconomicgrowth.InordertomeasuretheactualVATpayablewiththeinput-outputmethod,thisarticleintroducestheconceptofaratetoadjusttheta
3、xrate.Onsuchbasis,wecombinetheadjustedinput-outputmethodwithaCGEmodeltostudytheeconomiceffectofVATreform,andthusitisconcludedwithaseriesofinfluenceofVATreformonourcountry’seconomy.Whenmodeling,thispaperintroducedtheconceptoftaxrate,combineditwiththeinput-outputmethodw
4、hichisusedtocalculatetheVATtaxbase,andthenputthemintothecomputablegeneralequilibrium(CGE)modelintheformofanestedproductionfunction.ThuswebuildoutthefirstCGEmodelstudyingonthetransformationofbusinesstaxtoVATintheacademicarea,whichiacalled“VATreform”CGEmodel.The“VATrefo
5、rm”CGEmodeldepictsthecharacteristicsofvalueaddedtaxandbusinesstaxofChinaindetail.ItcannotonlyaccuratelydescribetheinputtaxchangeoftheVATindustriesbeforeandaftertheVATreform,butalsoreflectthesubstitutionbetweenintermediateinputsandfactorinputs,whichcanaccuratelymeasure
6、thefinanceandeconomiceffectofthe“VATreform”Inthetermofpolicyscenariodesign,wedesigned“VATreform”policyonthebasisoftheactualsituationofShanghaipilot.OnedifficultywhenwestudyingtheVATexpandingeffectisthattheinitialeffectoftaxexpandingishardtopredictduetosomeproblemssuch
7、asthepreferentialtax,imperfecttaxcollectionandsoon,whichmakingdesigningtheVATexpansionpolicyvariableuneasy.ThispaperIII------creativelyusedtheactualsituationofpilotprojectinShanghaiasthestaticeffectofVATreformanddesignedthepolicyvariablesofCGEmodelonthebasisofit,which
8、solvesoneofthemajordifficultieswhenstudyingVATreformandfillsthedomesticblankinthisfield.Theresearchresultsshowthat,inshortte
