关键词: 间接税 , 供需失衡 , 税收政策

Abstract: Since the late 1990s, Chinas macroeconomic performance has emerged two significant phenomena: the rapid growth of indirect tax and the unbalance between supply and demand This article studied the inner relation between two economic phenomena by building a general equilibrium model and applying empirical analysis The productive value added tax restrained the investment and consumption together, and its influence on the unbalance between supply and demand was insignificant The business taxs growth intensely strengthened the macroeconomic unbalance, because the business tax was easily shift to consumers and existed double tax levyAll taxes on the base of consumption were indirect tax, so the increase of average tax rate of consumption base tax would strengthen the macroeconomic unbalance

Key words: indirect tax , unbalance between supply and demand , tax policy