中文摘要：

增值税类型、法定征收范围与税率框架都是增值税制度的核心要素,我们可以围绕税收经济效率理论,运用政府收入中性的福利分析框架,采用可计算一般均衡技术测度上述增值税要素的经济影响。分析发现：在现有增值税转型基础上,将某些中间使用部分较多的＂关键行业＂纳入增值税征收范围,会比直接归并、取代营业税产生更合意的经济影响,但是收入中性条件下的单一税率设计会因为税收效率损失和负面经济影响而不具备现实意义。造成上述影响的核心因素是通货膨胀问题。

英文摘要：

The type of value-added tax,the statutory scope and tax rate framework are the core elements of value-added tax system,this paper uses CGE technical to measure the comprehensive economic effects of the consumption-based value-added tax transformation reform,and particularly considering the theory of economic efficiency and the concept of excess tax burden as well as combining the revenue neutral analysis to inspect the single tax rate framework of value-added tax which is highly honored by the Western mainstream economics.This study found that during advancing the transformation of value-added tax which allowed to deduct the input tax of purchasing the business equipment,industrial equipment category of fixed assets,if expanding the scope of value-added tax meanwhile,there would be more satisfactory economic impact;but applying single tax rate will not have practical significance as for the loss of efficiency and a series of undesirable economic effects.