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居民住房房地产税免税扣除方式的效应分析——基于中国家庭收入调查数据的微观模拟 被引量:4

Analysis of the Effect of Tax Deduction for Real Estate Tax of Residential Buildings --Micro-Simulation Based on Chinese Household Income Survey Data
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摘要 对居民住房征收房地产税要考虑家庭最基本的居住需要,有必要设计合理的免税扣除方案。本文基于中国家庭收入调查数据,比较分析了“按人均面积扣除”、“按人均价值扣除”和“按套数扣除”三种免税扣除方式的公平效应、财政收入效应和供求效应。研究发现,在改善收入分配、筹集财政收入和调节房地产市场供求方面,“按套数扣除”方式最不可取,“按人均面积扣除”和“按人均价值扣除”方式各有利弊。本文建议将人均面积扣除和人均价值扣除方式相结合,采取“面积+价值”的复合扣除方式,并提出了相应的配套措施及建议。 To levy a real estate tax on a residential building, it is necessary to consider the most basic living needs of the household and design a reasonable tax-free deduction scheme. Based on the data of China s household income survey, this paper compares and analyzes the fair effect, fiscal revenue effect and supply and demand effect of the three types of tax exemption methods:“by per capita area”,“by per capita value” and “by the number of property ownership”. The study finds that in terms of improving income distribution, raising fiscal revenues, and regulating supply and demand in the real estate market, the “deduction by the number of property ownership” method is the most unacceptable. The “deduction by per capita area” and the “deduction by per capita value” methods have their own pros and cons. This paper proposes to combine the per capita area-based deduction method and the per capita value-based deduction method and adopt the “area + value” compound deduction method, and makes corresponding suggestions.
作者 岳树民 杨鹏展 徐从超 YUE Shumin;YANG Pengzhan;XU Congchao(Renmin University of China, 100872;General Office of the People's Government of Anhui Province, 230001)
出处 《财贸经济》 CSSCI 北大核心 2019年第1期36-52,共17页 Finance & Trade Economics
基金 国家社科基金专项“财税治理现代化问题研究”(17VZL012)。
关键词 房地产税扣除 MT指数 效应分析 “面积+价值”复合扣除方式 Real Estate Tax Deduction MT Index Effect Analysis “Area + Value” Compound Deduction Method
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