| 可计算非线性动态投入产出模型及其在税率设定中的应用 |
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| 引用本文： | 张金水,姜超. 可计算非线性动态投入产出模型及其在税率设定中的应用[J]. 系统工程理论与实践, 2004, 24(9): 33-37. DOI: 10.12011/1000-6788(2004)9-33 |
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| 作者姓名： | 张金水 姜超 |
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| 作者单位： | 清华大学经济管理学院 |
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| 基金项目： | 国家自然科学基金重点项目(70131002) |
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| 摘 要： | 首先利用含税可计算非线性动态投入产出模型,给出求解增值税、企业所得税、个人所得税等主要税种合理税率的计算公式.然后利用中国的实际数据给出相应税种税率的计算结果.最后比照中国的实际情况,对所得到的计算结果进行讨论,得到有实际意义的一些基本结论.
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| 关 键 词： | 非线性动态系统 最优税率 投入产出模型 中国模型 税收模型 |
| 文章编号： | 1000-6788(2004)09-0033-05 |
| 修稿时间： | 2003-09-15 |
Computable Nonlinear Dynamic Input-Output Model and Its Application In Determining Tax Rates |
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| ZHANG Jin-shui,JIANG Chao. Computable Nonlinear Dynamic Input-Output Model and Its Application In Determining Tax Rates[J]. Systems Engineering —Theory & Practice, 2004, 24(9): 33-37. DOI: 10.12011/1000-6788(2004)9-33 |
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| Authors: | ZHANG Jin-shui JIANG Chao |
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| Affiliation: | School of Economics and Management,Tsinghua University |
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| Abstract: | In this paper, we first give the calculating formula for value added tax, corporate income tax and personal income tax by using the tax included computable nonlinear dynamic I-O model. Then some useful calculating results are given according to practical data of China. Finally we contrast our results with the current status of China, and get some useful basic conclusions from discussions of the calculating results above. |
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| Keywords: | nonlinear dynamic system optimal tax rate Input-Output model Chinese model tax model |
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