拉弗曲线是研究税率与税收之间关系的经典工具。劳动、资本和消费是税收的三大“隐性税基”，分别研究它们的拉弗最优税率，能够更好地研究税率与税收、经济增长之间关系。本文根据Mendoza公式，对中国劳动、资本和消费平均税率进行详细测算，结果说明资本、劳动和消费平均税率均呈上升趋势。而后，本文通过新古典主义增长模型的平衡增长路径，采用一般均衡模型定量地分析了中国的劳动所得税和资本收入税的拉弗曲线。最后求出我国的最优税率结果表明通过提高劳动所得税同时降低资本收入税可以提高40%的总税收。
Laffer Curve mainly used in research the relationship between tax rates and taxes.Labor，capital and consumption are tree key elements，which respectively studied Laffer optimal tax rate.This paper mainly calculated the average rate tax of labor，capital and consumption，the result revealed that the average showed an upward trend.And then discussed the Laffer Curve of labor income tax and capital income tax in China by general equilibrium model based on the balanced growth path of Neoclassical growth model.The results showed that it would promote 40%of the total tax by improving earned income tax and reducing capital income tax simultaneously.
