中文摘要：

本文基于一个动态随机一般均衡模型，通过内生化资本利用率，分析了技术进步冲击、固定资产加速折旧以及调整企业所得税率等政策对资本利用率、经济增长以及经济结构调整的影响。研究发现：（1）通过技术进步提高中国的资本利用率水平，可在实现稳定增长的同时，降低资本产出比，改善经济结构；（2）短期内，允许企业加速固定资产折旧的政策，虽然可以减轻企业的税负，但却会降低企业的资本利用率；（3）从长期来看，当加速固定资产折旧的政策已促使企业加快设备更新，推进科技研发创新之后，就需适时适当调高企业所得税率，才能够提高经济长期的资本利用率水平，改善供给质量和效率，降低资本产出比。

英文摘要：

We analysis the influence on capital utilization rate, economic growth and economic structure stemmed from technological progress shock, fixed assets accelerated depreciation rate and adjusting income-tax rate of the corporation in a framework of DSGE embedded endogenous capital utilization rate. We find out several conclusions. Firstly, technological progress not only raise Chinese capital utilization rate, but reduce capital-output ratio and improve economic structure. Secondly, policies which allowed corporate to accelerate fixed asset depreciation will reduce tax burden in short run, but drop capital utilization rate. However, income-tax rate of the corporation should be raised properly so as to increase long-term capital utilization rate, improve supply quality and efficiency and lower capital-output ratio when enterprise has updated equipment and propel scientific and technologic research in long run.