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.

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.