本文關(guān)鍵詞：我國(guó)房地產(chǎn)稅合并征收的經(jīng)濟(jì)效應(yīng)研究　出處：《重慶大學(xué)》2015年博士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 房地產(chǎn)稅 合并征收 經(jīng)濟(jì)效應(yīng) 模擬檢驗(yàn)

【摘要】：從提出物業(yè)稅到房產(chǎn)稅試點(diǎn)再到房地產(chǎn)稅改革,房地產(chǎn)稅合并征收的改革思路越來(lái)越清晰。雖然我國(guó)房地產(chǎn)稅改革備受關(guān)注,但其調(diào)控房?jī)r(jià)、縮小居民收入差距、改善地方土地財(cái)政問(wèn)題均未有顯著成效。而現(xiàn)實(shí)中房地產(chǎn)稅繁多,簡(jiǎn)化征管對(duì)其稅種合并的可能性日益增強(qiáng)。在此背景下,本文在現(xiàn)有房地產(chǎn)稅收基礎(chǔ)上,模擬檢驗(yàn)以房地產(chǎn)稅合并征收為主要特征的房地產(chǎn)稅改革的經(jīng)濟(jì)效應(yīng),期望能在稅制設(shè)計(jì)和方案選擇方面為未來(lái)的房地產(chǎn)稅改革提供參考。論文首先利用文獻(xiàn)分析法對(duì)論文的研究背景,房地產(chǎn)稅等相關(guān)概念進(jìn)行了界定,并對(duì)國(guó)內(nèi)外相關(guān)研究理論、研究方法進(jìn)行了梳理。其次,采用對(duì)比分析法和規(guī)范分析方法,通過(guò)對(duì)比考察典型國(guó)家與地區(qū)的房地產(chǎn)稅,結(jié)合我國(guó)房地產(chǎn)稅的發(fā)展、現(xiàn)狀與影響展開分析,提出了我國(guó)房地產(chǎn)稅合并征收的方案。隨后,分別從房地產(chǎn)稅功能理論、稅收經(jīng)濟(jì)效應(yīng)理論和房地產(chǎn)稅合并供需理論三方面,運(yùn)用文獻(xiàn)分析法進(jìn)行了探討,為論文的后續(xù)研究奠定理論基礎(chǔ)。再次,主要借助計(jì)量經(jīng)濟(jì)軟件Eviews6.0,采用面板數(shù)據(jù)分析等多種計(jì)量分析,以定量分析為主,定性分析為輔的研究方法,從稅收功效發(fā)揮和對(duì)微觀主體影響兩方面入手,實(shí)證模擬檢驗(yàn)了房地產(chǎn)稅合并征收的經(jīng)濟(jì)效應(yīng)。最后,在對(duì)房地產(chǎn)稅合并征收經(jīng)濟(jì)效應(yīng)總結(jié)的基礎(chǔ)上,歸納出對(duì)房地產(chǎn)稅合并征收的啟示。主要研究結(jié)論有:在功效發(fā)揮上,第一,從不同合并方案出發(fā)研究了房地產(chǎn)稅對(duì)中國(guó)經(jīng)濟(jì)以及主要相關(guān)行業(yè)的影響,發(fā)現(xiàn)合并調(diào)整房地產(chǎn)稅,對(duì)第三產(chǎn)業(yè)尤其是房地產(chǎn)業(yè)本身的影響最為顯著,會(huì)整體降低第三產(chǎn)業(yè)的稅負(fù),增加第二產(chǎn)業(yè)的稅負(fù)。此舉還將提升建筑業(yè)、居民服務(wù)和其他服務(wù)業(yè)、公共管理和社會(huì)組織的稅收增速,也會(huì)引致教育、租賃和商務(wù)服務(wù)行業(yè)的減負(fù)。將部分土地出讓金納入合并方案,能更大地激發(fā)城市化對(duì)經(jīng)濟(jì)發(fā)展的效應(yīng)。第二,對(duì)各收入階層分稅率就房產(chǎn)稅的收入再分配效應(yīng)進(jìn)行了實(shí)證檢驗(yàn),結(jié)果顯示目前我國(guó)房產(chǎn)稅的收入分配效應(yīng)整體上為正,結(jié)構(gòu)上呈現(xiàn)低收入群稅收累退與中高收入階層遞增性稅收累進(jìn)并存的局面,能在一定程度上起到調(diào)節(jié)居民收入差距的作用。第三,基于城市擴(kuò)張的角度,分別從住宅和商品房?jī)深愓魇辗秶址桨笇?shí)證檢驗(yàn)了房地產(chǎn)稅的經(jīng)濟(jì)效應(yīng),說(shuō)明房地產(chǎn)稅改革對(duì)城市擴(kuò)張具有明顯的抑制作用,尤其在房地產(chǎn)流轉(zhuǎn)與保有環(huán)節(jié)稅收合并調(diào)整的方案下這種影響最顯著。而對(duì)微觀主體影響方面,第一,分別從全國(guó)和地區(qū)兩個(gè)層面考察了房地產(chǎn)稅合并征收對(duì)典型房地產(chǎn)企業(yè)的經(jīng)營(yíng)業(yè)績(jī)的影響,同時(shí)構(gòu)建VAR模型進(jìn)一步從房地產(chǎn)企業(yè)產(chǎn)品供給角度探討其影響。結(jié)果顯示,房地產(chǎn)稅的合并征收均會(huì)給房地產(chǎn)企業(yè)的業(yè)績(jī)帶來(lái)不同程度顯著的負(fù)面影響,其中將部分土地出讓金納入的方案影響最大。而房地產(chǎn)企業(yè)供給受房地產(chǎn)稅改革的影響并不一致,且短期影響較明顯,長(zhǎng)期影響則不顯著。第二,分別對(duì)不同房地產(chǎn)稅合并征收方案下全國(guó)和地區(qū)財(cái)政收支變化進(jìn)行分析,研究表明如果不考慮土地出讓金,就地方政府財(cái)政收支缺口改善方面,房地產(chǎn)稅合并征收將帶來(lái)不受時(shí)間長(zhǎng)短限制的正面效用。而納入部分土地出讓金,將會(huì)減少政府的財(cái)政收入,對(duì)目前地方財(cái)政收入形成挑戰(zhàn)。第三,選擇替代彈性CES效用函數(shù),模擬檢驗(yàn)不同房地產(chǎn)稅合并征收方案下房地產(chǎn)稅改革對(duì)居民消費(fèi)的影響。研究發(fā)現(xiàn)房地產(chǎn)稅合并征收將對(duì)我國(guó)各房地產(chǎn)開發(fā)一線城市的居民消費(fèi)帶來(lái)較大的影響。隨著房地產(chǎn)稅合并征收范圍與稅率的逐步擴(kuò)大,其直接負(fù)面影響也有逐漸增加的發(fā)展趨勢(shì)。但對(duì)于房地產(chǎn)開發(fā)落后地區(qū)其負(fù)面影響并不隨征收范圍與稅率的擴(kuò)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.

【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2015
【分類號(hào)】：F812.42;F299.23
，

本文編號(hào)：1378761