土地出让金、房地产税率与政府抉择——基于中国31个省份的面板数据研究

发布时间：2018-03-20 05:28

本文选题：高房价　切入点：土地出让金　出处：《经济问题》2017年10期 　论文类型：期刊论文

【摘要】：随着全国各地房价的高涨,近二十个地方政府为控制房价采用了不同的限购政策或限购升级措施。研究认为政府在最大化自己的财政收入和最大化社会福利两种决策下做选择时,选择后者的条件;并分析了通过控制土地出让金和房地产税率以实现既定目标的政策含义,利用中国31个省份的面板数据对理论进行了实证检验。研究发现:政府不考虑房地产开发商利益时的税率大于考虑整个社会福利最大化时的最优房地产税率;从社会福利最大化角度出发,政府公示的最优土地出让金不大于不考虑房地产开发商利益时的土地出让金时,应该降低土地出让金的收取,从而增加房地产开发商利益和实施较低的税率来增加消费者利益。反之,政府可以通过土地出让金收取额度的提高,以实现消费者利益的增大,从而通过较高的税率来实现政府财政收入增加。
[Abstract]:With house prices rising all over the country, Nearly 20 local governments have adopted different purchase restriction policies or purchase restriction and upgrading measures to control house prices. The study holds that the government chooses the conditions of the latter when making decisions to maximize its own financial revenue and social welfare. It also analyzes the policy implications of controlling land transfer fees and real estate tax rates in order to achieve the established objectives. Using the panel data of 31 provinces in China, the paper makes an empirical test of the theory. The research finds that the tax rate when the government does not consider the interests of the real estate developers is greater than the optimal real estate tax rate when considering the maximization of the social welfare. From the point of view of maximization of social welfare, when the government announces that the optimal land transfer fee is not greater than the land transfer fee when the interests of real estate developers are not considered, the collection of land transfer fees should be reduced. Thus increasing the interests of real estate developers and implementing lower tax rates to increase the interests of consumers. On the contrary, the government can increase the amount of land transfer fees to realize the increase of consumer interests. Thus through higher tax rates to achieve the increase in government revenue.
【作者单位】：北方工业大学经济管理学院;维龙(上海)投资管理有限公司;
【基金】：北方工业大学优秀青年教师培养计划项目北京市社会科学基金项目“北京市农村土地使用权流转机制设计”(16LJC008) 北京市优秀人才青年骨干项目“京津冀地区大气污染治理的联控机制研究”(2016000020124G021)
【分类号】：F299.23;F812.42

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