我国能源资源税改革对城乡居民的收入分配效应——基于CGE模型的分析

通过构建包含7个城镇居民组和5个农村居民组的多收入阶层CGE模型，并将劳动力要素分为农业劳动力、技术工人和生产工人3类，在低税率、实际税率和高税率三种情景下模拟了煤炭、石油和天然气资源税改革单独实施和同时实施对城镇和农村居民的收入分配效应，并对税收补偿措施的效果进行分析.结果表明：单独实施煤炭资源税或天然气资源税改革对城镇居民组收入差距有正向的缩小作用，有利于收入分配公平，但对农村居民组收入差距起到负向的扩大作用，不利于收入分配公平；单独实施石油资源税改革则同时缩小了城镇和居民组的收入差距，有利于收入分配公平；同时实施三类能源资源税改革的收入分配效应与税率组合方式有关；将能源资源税收入以补贴的方式返还给农村居民可以缩小其收入差距，有利于收入分配公平.

Income distribution effects of China’s energy resource tax reform on urban and rural households-an analysis based on CGE model

A CGE model including 7 urban and 5 rural household income groups and 3 labor factors, i.e.agricultural labor, skilled worker and production worker, was constructed to simulate income distribution effects of China’s energy resource tax reform, both on coal, crude oil and natural gas respectively and combined, on urban and rural households under low, actual and high tax rate adjustment settings. Then, the impacts of supplementary measures were simulated. It was indicated that implementing coal or natural gas resource tax reform narrowed the income gap among urban households and promoted fair income distribution, but widened the income gap among rural households and enlarged income distribution unfairness; implementing crude oil resource tax reform narrowed the income gap among both urban and rural households, which promoted fair income distribution; when energy resource tax reform on coal, crude oil and natural gas were implemented simultaneously, income distribution effects were depended on the tax rate combination of them; using energy resource tax revenue to subsidize rural households could narrow the income gap among them, which was beneficial to income distribution fairness.