摘要
为什么购置税优惠政策不适用于供给约束时期,现有研究极少基于一般均衡角度做出解释并提出替代政策,通过在可计算一般均衡模型中引入以往研究所忽视的技术要素、投资补贴变量、中间投入要素以及进出口函数,利用中国2012年实际经济运行数据,分析了不同经济形势下购置税优惠、自主品牌技术进步与投资补贴的作用差异及其原因.研究发现,各类政策的影响效应,不仅取决于其实施的时机,也取决于相关产业与汽车产业的关联程度.在供给约束时期,购置税优惠政策因要素转移而阻碍关联度较低部门的发展并扩大贫富差距,技术进步与投资补贴则可以弥补上述缺陷.其中最优投资补贴在5%左右,且随着技术水平的提升而下降.不过,在需求不足时期,后者会因本币升值与净出口下降而产生类似负面影响.因此,汽车购置税优惠政策仅适用于需求不足时期,在供给约束时期则可由5%研发补贴政策予以替代,以便从供给侧增加自主品牌车企的研发投入,促进技术进步,进而规避上述负面影响.
The existing literature has neither explained why the policy of car purchase tax concession should not apply for the period of insufficient supply nor proposed alternative policy from the perspective of general equilibrium.This paper builds a computable general equilibrium(CGE)model by adding technical input factor,financial subsidy variable,intermediate input factor and import and export function to analyze the impacts of technical progress and finance and taxation policy on self-owned brand vehicle industry by using the Chinese statistical data in 2012.The results show that the effects of policy not only depend on the timing of policy implementation,but also rely on the correlation between the related industry and the automobile industry.In the period of insufficient supply,the purchase tax concession policy will do harm to other industries and widen the gap between rich and poor through the relocation of production factors,which can be made up by technical progress and financial subsidy.Furthermore,the optimal financial subsidy rate is about 5%,which decreases with the increase of technical level of self-owned brand vehicle.But in the period of insufficient demand,technical progress and financial subsidy will product the similar negative effects through RMB exchange rate’s appreciation and the decline in net exports.Therefore,the purchase tax concession policy can only be applied for the period of insufficient demand and should be replaced by the policy of 5% research and development(R&D)subsidy in the period of insufficient supply in order to avoid the above negative effects.
作者
卢君生
张顺明
朱艳阳
LU Junsheng;ZHANG Shimming;ZHU Yanyang(Hubei Key Laboratory of Power System Design and Test for Electrical Vehicle,Hubei Univeristy of Arts and Science,Xiangyang 441053,China;School of Economics and Management,Hubei University of Arts and Science,Xiangyang 441053,China;School of Finance,Renmin University of China,Beijing 100872,China)
出处
《系统工程理论与实践》
EI
CSSCI
CSCD
北大核心
2019年第8期1917-1935,共19页
Systems Engineering-Theory & Practice
基金
国家自然科学基金(71573220,71773123)
“机电汽车”湖北省优势特色学科群开放基金项目(XKQ2019040)~~
关键词
自主品牌汽车
购置税优惠
研发补贴
可计算一般均衡模型
self-owned brand vehicles
purchase tax concession
research and development(R&D)subsidy
computable general equilibrium(CGE) model
