自1994年税制改革以来，我国逐渐形成以间接税为主的税制结构，国民收入分配失衡问题逐步突显，劳动和资本要素收入分配格局也发生了显著的变化。本文在拉姆齐模型基础上加入税收政策，基于特殊形式和一般形式的CRRA效用函数，借助MATLAB软件进行数值模拟的方法，从理论上考察了间接税对要素收入分配的影响。理论研究发现，经典的同质性模型并不能解释我国要素收入分配拉大的现状问题，也无法针对如何调整我国要素收入分配提出很好的税收政策建议。一方面，间接税对资本收益率并无影响，提高间接税会提高税收产出比，其中，增加产出税会降低劳动收益率，降低要素收入份额，而消费税的变化对劳动工资率和要素收入分配并无影响。另一方面，在固定税收产出比不变的情况下，增加产出税会减少要素收益率和要素收入分配份额，增加消费税会增加劳动工资率，减少资本收益率，但不影响要素收入分配。最后，结合我国实际税收制度，分析增值税、营业税和消费税这三项间接税对要素收入的影响，并从有利于我国要素收入分配的角度，提出我国税收制度有必要进一步调整的猜想。

Since the tax reform in 1994, China has gradually formed the tax structure mainly based on indirect taxes. In fact, it’s protruded that there is a significant inequality in the distribution of national income and the distribution of labor and capital factor income has also undergone a significant change. This paper studies the effect of the indirect tax on factor income under the framework of Ramsey Model with CRRA utility function by numerical simulation. The theoretical analysis shows that classical model of homogeneity can’t explain the enlarged gap of factor income share in China for which we can’t give good policy suggestions. On one hand, increasing indirect tax has no effect on capital return, but increases tax-output ratio. Increasing output tax decreases labor wage rate and factor income share on which consumption tax has no effect. On the other hand, if tax-output ratio is fixed, it shows that increasing output tax decreases factor income and share. Increasing consumption tax increases labor wage, decreases capital return, and has no effect on factor income share. Finally, applying these to the tax systems in china, this paper studies and guesses the effect of three major indirect taxes, i.e. value-add tax, business tax and consumption tax, on factor income distribution.