关键词: 流转税, 所得税, 有效税率, 福利效应

Abstract: In this paper, the author calculates the effective consumption tax rate and income tax of urban residents in China, according to expenditure structure and cash income and the disbursement situation of town different income levels from 1999 to 2008. The residents' consumption structure, i.e. consumers’ utility function of welfare function is constructed, using intertemporal consumption choice model in two-period. Further, the welfare effects of tax changes are examined with the model. The results show that: the residents' consumption follows the law of diminishing marginal propensity to consume; Different income groups have different consumption time preferences, the lower income people, the more are inclined to current consumption; Furthermore, indirect tax presents obviously degressive tendence, while direct tax is progressive. But it is not distinct, especially for the individual income tax. This makes the tax system adjust the distribution of earning inadequately.

Key words: Commodity Turnover Tax；Income tax, Effective Tax Rate；Welfare Effects