中国房产税改革对地方财力影响的测算

发布时间：2018-06-03 03:13

本文选题：房产税 + 地方财政　；参考：《东北师范大学》2013年硕士论文

【摘要】：现阶段我国与房产相关的地方财政收入存在着诸多问题，一方面房产税税制结构不合理，税费征收管理混乱，整体税收收入较低；另一方面畸形的土地财政激励地方政府大规模卖地，大额土地收入使用效率低下，国内房地产价格居高不下。因此，推进房产税改革，为地方财政提供稳定充足的收入来源，引导房地产行业科学健康发展非常有必要。近些年国内房产税改革实质性进展缓慢，主要原因是来自地方政府的阻力，房产税改革会导致地方政府自主收支的土地出让收入大幅下降，，从而减小地方政府进行改革的积极性。本文通过模拟房产税改革，测算改革后房产税收入与不进行房产税改革的财政收入，衡量房产税改革给地方政府带来的收入缺口大小，探究我国房产税改革的前景。本文首先从理论上设计了房产税改革总方案，并在此基础上构建实际的回归房产税测算模型。测算结果表明，房产税改革初期会给地方财政带来较大缺口，但相比整体的地方收入而言，此缺口是可以接受的；房产税改革成熟稳定后，房产税收入大幅稳定增长，能够代替不改革的土地出让收入成为地方政府充足稳定的良好收入来源。因此，房产税改革利大于弊，具备可行条件。最后，针对改革初期地方财政出现的缺口，本文建议发行地方房产税债券进行资金补偿；对于房产税后期的充足收入，建议专项用于地方公共教育投资。
[Abstract]:At present, there are many problems in the local fiscal revenue related to real estate in our country. On the one hand, the structure of the property tax system is unreasonable, the collection of taxes and fees is chaotic, and the overall tax revenue is low; On the other hand, the abnormal land finance stimulates the local government to sell land on a large scale, the use efficiency of large land income is low, and the domestic real estate price is high. Therefore, it is necessary to promote the reform of real estate tax, to provide a stable and sufficient source of income for local finance, and to guide the scientific and healthy development of real estate industry. In recent years, the real estate tax reform in China has made slow progress, mainly because of resistance from local governments. Property tax reform will result in a sharp drop in the revenue from the land sales that the local government has made its own payments. So as to reduce the initiative of local governments to carry out reform. By simulating the reform of real estate tax, this paper calculates the income of real estate tax after the reform and the financial income without the reform of property tax, measures the gap of income brought to local government by the reform of property tax, and probes into the prospect of the reform of property tax in our country. In this paper, the general plan of property tax reform is designed theoretically, and on this basis, a real model of real estate tax calculation is constructed. The results show that the initial reform of the property tax will bring a large gap to the local finance, but compared with the overall local income, this gap is acceptable. After the property tax reform is mature and stable, the income of the property tax increases substantially and steadily. Can replace unreformed land sales income as a good source of sufficient and stable local government revenue. Therefore, property tax reform has more advantages than disadvantages, with feasible conditions. Finally, in view of the gap of local finance in the early stage of reform, this paper proposes to issue local real estate tax bonds to compensate for the capital; for the sufficient income in the late stage of the property tax, it is suggested that it should be used specifically for local public education investment.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

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