| 商品税效率模型研究 |
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| 引用本文： | 李建军.商品税效率模型研究[J].五邑大学学报(社会科学版),2007,9(2):64-66. |
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| 作者姓名： | 李建军 |
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| 作者单位： | 平顶山学院,经济与管理系,河南,平顶山,467000 |
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| 摘 要： | 理论上最有效率的商品税是超额负担为零的“中性”税收，然现实中并非如此。假设在社会生产产品单一，有众多规模不同的企业生产，企业的最大规模既定，无税条件下不同规模企业以各自的增长率增长等条件下，建立模型对商品税效率进行研究，可得出应根据商品供给税收弹性的大小施以不同税率的结论。
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| 关 键 词： | 商品税 效率 中性 企业规模 |
| 文章编号： | 1009-1513（2007）02-0064-03 |
| 收稿时间： | 2006-12-09 |
| 修稿时间： | 2006年12月9日 |
A Study of Commodity Tax Efficiency Models |
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| Li Jian-jun.A Study of Commodity Tax Efficiency Models[J].Journal of Wuyi University(Social Sciences Edition),2007,9(2):64-66. |
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| Authors: | Li Jian-jun |
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| Abstract: | Theoretically the most efficient commodity tax is neutral tax whose excessive burden is zero, but this is only an ideal condition which does not exist in reality. Based on suppositions that the product is unitary in society, there exist numerous enterprises of different scales, the maximum scale of the enterprises is determined, and enterprises of different scales grow at their respective rate, research into commodity tax efficiency by means of modeling can lead to the conclusion that different rates of tax can be imposed in light of the elasticity of commodity supply tax. |
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| Keywords: | commodity tax efficiency neutrality the scale of enterprises |
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