我国房地产税收入数量测算及其充当地方税主体税种的可行性分析

发布时间：2018-02-22 03:44

本文关键词： 房地产税收入测算地方税体系主体税种　出处：《财贸经济》2014年09期 　论文类型：期刊论文

【摘要】：本文依据税基的宽窄和税率水平的高低设计了我国房地产税改革的四个方案,其特征分别为:窄税基、低税率,窄税基、高税率,宽税基、低税率,宽税基、高税率,并对不同方案下的经营性房地产和非经营性房地产的房地产税收入采用不同的方法进行了测算。测算结果为,上述四个方案下,房地产税收入占市县地方税收入的比重分别为12.52%、22.76%、13.20%和23.88%,距离地方税主体税种的要求尚有一定差距。同时由于在近期的改革中,宽税基和高税率方案的可行性相对较差,较为可行的是窄税基、低税率方案。因此,虽然房地产税改革对于完善地方税体系意义重大,但短期内房地产税难以胜任地方税主体税种的角色。
[Abstract]:In this paper, four schemes of real estate tax reform are designed according to the width of tax base and the level of tax rate. Its characteristics are as follows: narrow tax base, low tax rate, narrow tax base, high tax rate, broad tax base, low tax rate, broad tax base, high tax rate. And the real estate tax income of operating real estate and non-operating real estate under different schemes is measured by different methods. The results are as follows: under the above four schemes, The proportion of real estate tax income to local tax revenue in cities and counties is 12.52% and 23.88% respectively, which is still far from the requirements of local tax main categories. Meanwhile, in the recent reform, the feasibility of broad tax base and high tax rate schemes is relatively poor. Therefore, although the reform of real estate tax is of great significance to the improvement of the local tax system, the real estate tax is not able to play the role of the main part of the local tax in the short term.
【作者单位】：山东大学经济学院;
【基金】：教育部规划基金项目“发展中国家的税制累进性与再分配———中国再分配税收政策优化”(13YJA790052) 国家社科基金一般项目“公平、效率、国际竞争力原则博弈下的个人所得税改革研究”(14BJY164);国家社科基金重大项目“深化收入分配制度改革的财税机制与制度研究”(13&ZD031)
【分类号】：F812.42;F299.23

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