我国房地产税合并征收的经济效应研究

发布时间：2018-01-04 13:36

  本文关键词：我国房地产税合并征收的经济效应研究　出处：《重庆大学》2015年博士论文　论文类型：学位论文

  更多相关文章： 房地产税 合并征收 经济效应 模拟检验

【摘要】：从提出物业税到房产税试点再到房地产税改革,房地产税合并征收的改革思路越来越清晰。虽然我国房地产税改革备受关注,但其调控房价、缩小居民收入差距、改善地方土地财政问题均未有显著成效。而现实中房地产税繁多,简化征管对其税种合并的可能性日益增强。在此背景下,本文在现有房地产税收基础上,模拟检验以房地产税合并征收为主要特征的房地产税改革的经济效应,期望能在税制设计和方案选择方面为未来的房地产税改革提供参考。论文首先利用文献分析法对论文的研究背景,房地产税等相关概念进行了界定,并对国内外相关研究理论、研究方法进行了梳理。其次,采用对比分析法和规范分析方法,通过对比考察典型国家与地区的房地产税,结合我国房地产税的发展、现状与影响展开分析,提出了我国房地产税合并征收的方案。随后,分别从房地产税功能理论、税收经济效应理论和房地产税合并供需理论三方面,运用文献分析法进行了探讨,为论文的后续研究奠定理论基础。再次,主要借助计量经济软件Eviews6.0,采用面板数据分析等多种计量分析,以定量分析为主,定性分析为辅的研究方法,从税收功效发挥和对微观主体影响两方面入手,实证模拟检验了房地产税合并征收的经济效应。最后,在对房地产税合并征收经济效应总结的基础上,归纳出对房地产税合并征收的启示。主要研究结论有:在功效发挥上,第一,从不同合并方案出发研究了房地产税对中国经济以及主要相关行业的影响,发现合并调整房地产税,对第三产业尤其是房地产业本身的影响最为显著,会整体降低第三产业的税负,增加第二产业的税负。此举还将提升建筑业、居民服务和其他服务业、公共管理和社会组织的税收增速,也会引致教育、租赁和商务服务行业的减负。将部分土地出让金纳入合并方案,能更大地激发城市化对经济发展的效应。第二,对各收入阶层分税率就房产税的收入再分配效应进行了实证检验,结果显示目前我国房产税的收入分配效应整体上为正,结构上呈现低收入群税收累退与中高收入阶层递增性税收累进并存的局面,能在一定程度上起到调节居民收入差距的作用。第三,基于城市扩张的角度,分别从住宅和商品房两类征收范围分方案实证检验了房地产税的经济效应,说明房地产税改革对城市扩张具有明显的抑制作用,尤其在房地产流转与保有环节税收合并调整的方案下这种影响最显著。而对微观主体影响方面,第一,分别从全国和地区两个层面考察了房地产税合并征收对典型房地产企业的经营业绩的影响,同时构建VAR模型进一步从房地产企业产品供给角度探讨其影响。结果显示,房地产税的合并征收均会给房地产企业的业绩带来不同程度显著的负面影响,其中将部分土地出让金纳入的方案影响最大。而房地产企业供给受房地产税改革的影响并不一致,且短期影响较明显,长期影响则不显著。第二,分别对不同房地产税合并征收方案下全国和地区财政收支变化进行分析,研究表明如果不考虑土地出让金,就地方政府财政收支缺口改善方面,房地产税合并征收将带来不受时间长短限制的正面效用。而纳入部分土地出让金,将会减少政府的财政收入,对目前地方财政收入形成挑战。第三,选择替代弹性CES效用函数,模拟检验不同房地产税合并征收方案下房地产税改革对居民消费的影响。研究发现房地产税合并征收将对我国各房地产开发一线城市的居民消费带来较大的影响。随着房地产税合并征收范围与税率的逐步扩大,其直接负面影响也有逐渐增加的发展趋势。但对于房地产开发落后地区其负面影响并不随征收范围与税率的扩大而增加。
[Abstract]:From the property tax to property tax pilot to the real estate tax reform, and reform of the real estate tax levied more clear. Although China's real estate tax reform has attracted much attention, but the regulation of prices, narrowing the income gap, improve the local land finance had no significant effect. But the reality of the real estate tax range the tax collection and management, simplify the possibility of merger is increasing. Under this background, based on the existing real estate tax on the basis of simulation test to the economic effects of real estate taxes combined with the main features of the real estate tax reform, hoping to provide a reference for the real estate tax reform in the future in terms of system design and scheme selection firstly, using literature analysis method to the paper research background, the real estate tax and other related concepts are defined, and the domestic and foreign related research theory, research methods are reviewed. Secondly, mining Method and normative analysis method for comparative analysis, through the comparative study of typical countries and regions of the real estate tax, combined with the development of China's real estate tax, analyzes the status quo and influence, proposed our country real estate tax levy scheme. Then, separately from the real estate tax function theory, three aspects of the economic theory of taxation the effect of tax and real estate with the supply and demand theory, using the literature analysis method is discussed, further laying the theoretical foundation for this thesis. Thirdly, mainly by using econometric software Eviews6.0, using panel data analysis and other quantitative analysis, mainly based on the quantitative analysis, qualitative analysis as research methods, and play on micro part two effects starting from the tax effect, an empirical simulation test the economic effect of the real estate tax levy. Finally, based on the real estate tax levy economic effect summary, summed up the real Real estate taxes combined with inspiration. The main conclusions are as follows: in effect, first, on the impact of the real estate tax on Chinese economy as well as the major related industries starting from different merger plan, found combined with the adjustment of the real estate tax, the third industry especially the impact of the real estate industry itself is the most significant, will reduce the overall the third industry tax burden, increase the second industry tax burden. It will also promote the construction industry, resident services and other services, public management and social organization of the tax revenue growth, will cause the burden of education, leasing and business service industry. The part of the land premium included in the merger plan, greatly stimulating effect on the city the development of economy. Second, the income tax rate on income redistribution effect of real estate tax to an empirical test, and the results showed that the income distribution effect of China's real estate tax should be for the whole It has low income groups, tax and regressive high-income class incremental progressive coexistence structure, can play a role in regulating the income gap of residents in a certain extent. Third, based on the perspective of city expansion, respectively, from residential and commercial housing two Levy program examines the effect of the real economy the real estate tax, real estate tax reform has obvious inhibitory effect on the expansion of the city, especially in the real estate transfer scheme and tax consolidation adjustments under the most significant effect. While, influence on the micro subject first, we studied the effect of the real estate tax levied on typical real estate business performance from the two aspects of the country and regions, and further build the VAR model from the perspective of the supply of real estate enterprise products to explore its effect. The results show that the real estate tax levied on the merger will give real estate The negative influence significantly the performance of the enterprise, which will be part of the land transfer scheme into the greatest influence. The influence of the real estate enterprises supply by the real estate tax reform is not consistent, and the short-term effect is obvious, the long-term effect is not significant. Second, respectively, on the balance of payments changes in the real estate tax levy scheme with different under the national and regional analysis, research shows that if you do not consider the land leasing, the local government will improve the fiscal gap, real estate taxes levied on the merger will bring positive effect is not affected by the length of time constraints. In part of the land premium, will reduce government revenue, the local fiscal revenue third challenge. Alternative, elastic CES utility function, simulation test of different real estate taxes combined with the real estate tax reform plan to influence the consumption of the study found that real. The real estate tax levied on the merger will bring great impact on the Chinese real estate development first-tier cities residents consumption. With the real estate tax collection range and rate gradually expanded, its negative effect has gradually increased trend. But for the real estate development in backward areas with its negative influence does not expand the scope of levy and tax increased.

【学位授予单位】：重庆大学
【学位级别】：博士
【学位授予年份】：2015
【分类号】：F812.42;F299.23
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本文编号：1378761