The Resource Configuration Effect’s Simulation Calculations of the VAT Pilot Reform Based on the CGE Model

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Abstract:

This paper simulates the changes of the industries output after the business tax changing to the value added tax by using a general equilibrium model. The result show that, without burdening the tax of the tertiary industry, the VAT pilot reform can enhance the development of the primary , secondary and tertiary industry. It promotes the development of the primary and secondary industry obviously, but no significant influence for the primary industry.

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1500-1503

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February 2014

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© 2014 Trans Tech Publications Ltd. All Rights Reserved

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