巴罗宏观经济学：现代观点第13章

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1、TaxesChapter131MacroeconomicsChapter13TaxesintheUnitedStates2MacroeconomicsChapter13TaxesinChina3MacroeconomicsChapter13TypesofTaxes4MacroeconomicsChapter13TypesofTaxes5MacroeconomicsChapter13TypesofTaxes项目国家财政收入2007中央地方总计51321.7827749.1623572.62税收收入45621.9726369.8519252.12国内增值税15470.231160

2、2.613867.62国内消费税2206.832206.83进口货物增值税、消费税6153.416153.41出口货物退增值税、消费税-5635.00-5635.00营业税6582.17202.666379.51企业所得税8779.255646.973132.28个人所得税3185.581911.801273.78资源税261.15261.15城市维护建设税1156.397.691148.70房产税575.46575.46印花税2261.751945.15316.60#证券交易印花税2005.311945.1560.16项目国家财政收入2007中央地方城镇土地使用税385.4

3、9385.49土地增值税403.10403.10车船税68.1668.16船舶吨税18.2018.20车辆购置税876.90876.90关税1432.571432.57耕地占用税185.04185.04契税1206.251206.25烟叶税47.8047.80其他税收收入1.240.061.18非税收入5699.811379.314320.50专项收入1241.85153.691088.16行政事业性收费1897.35353.661543.69罚没收入840.2628.25812.01其他收入1720.35843.71876.646MacroeconomicsChapter1

4、3TypesofTaxestaxesfallonformsofincome:individualincometaxes,corporateprofitstaxes,andcontributionsforSocialSecurityandMedicare.taxesarebasedonexpenditures:salestaxes,excisetaxes,andcustomsduties.Propertytaxes7MacroeconomicsChapter13TypesofTaxesThemarginaltaxrateistheadditionaltaxpaidonanadd

5、itionaldollarofincome.Theaveragetaxrateistheratiooftotaltaxespaidtototalincome.AnimportantpropertyoftheU.S.federalindividualincometaxisthatthemarginaltaxrateriseswithincome.8MacroeconomicsChapter13TypesofTaxes9MacroeconomicsChapter13TypesofTaxes（工资、薪金所得适用）个人所得税税率表一级数全月应纳税所得额税率（％）1不超过500元的52

6、超过500元至2000元的部分103超过2000元至5000元的部分154超过5000元至20000元的部分205超过20000元至40000元的部分256超过40000元至60000元的部分307超过60000元至80000元的部分358超过80000元至100000元的部分409超过100000元的部分4510MacroeconomicsChapter13TypesofTaxes11MacroeconomicsChapter13TypesofTaxes12MacroeconomicsChapter13TaxesintheModelHouseholdBudgetConstr

7、aintC+(1/P)·B+K=(w/P)·Ls+r·(B/P+K)+V−T13MacroeconomicsChapter13TaxesintheModelLetτwbethemarginaltaxrateonlaborincome.ahigherτwwillgeneratemoretaxrevenueforthegovernmentunlesstheamountoflaborincomefallssharply.Letτwbesameforalllevelsofincomesameforalltime