Abstract: This article introduce consumption tax, capital gains tax, labor income tax and enterprise income tax into the dynamic stochastic general equilibrium (DSGE) model. We use the Bayes Estimation method to estimate the dynamic parameters. In this paper, we try to analysis four kinds of taxes impact on household consumption, employment and household consumption rate. First, reduce the consumption tax can not only increase household consumption and household consumption rate, but also can increase the employment. Second, improve the capital gains tax may reduce household consumption, however, can promote employment and increase household consumption rate. Third, reduce the labor income tax can significantly improve household consumption and employment, but have small impact on improve household consumption rate. Fourth, improve the enterprise income tax may reduce household consumption and employment, but can increase household consumption rate.

摘要： 在动态随机一般均衡(DSGE)框架下，引入消费税、资本利得税、劳动所得税和企业所得税等四种税收政策，并采用贝叶斯估计(Bayes Estimation)方法，分别分析四类税收对居民消费、就业和消费率的影响机制。研究结果表明，四类税收对三者的影响有较大差异：(1)降低消费税，不仅能够刺激居民消费，提高居民消费率，同时也会增加就业。(2)提高资本利得税，虽然会降低居民消费，但是对促进就业和提高居民消费率有一定的积极作用。(3)降低劳动所得税，能显著提高居民消费和就业水平，却对提高居民消费率的作用较弱。(4)提高企业所得税，会降低居民消费和就业水平，但会在一定程度上提高居民消费率。