《陕西房地产市场税负分布、转嫁与税收调控分析》.doc

陕西房地产市场税负分布、转嫁及 税收调控政策分析 宋丽颖 刘思月 （西安交通大学 经济与金融学院，陕西西安710061） 摘要：作为国家调节宏观经济的重要手段，房地产税收进入了房地产行业链条中的各个环节，我国目前涉及房地产市场的税种共有12个。按照房地产经济学的分类习惯，本文从取得、交易和保有三个环节进行细分。通过分析得出：陕西房地产市场的税收明显呈现“轻保有重流转忽取得”的税负分配格局，交易环节征收的税种基本都属于流转税，而没有一种流转税是不能转嫁的。在陕西房地产市场的供给弹性大于需求弹性现实下，房地产市场的税收大部分转嫁了给购买者。在“轻保有重流转忽取得”的税负分配格局下,政府的调控格局若仍落在流传环节,其实际效果非但不能达到降低房地产市场价格的目的,反而还可能成为房价持续上涨的刺激因素。 关键词：税负水平；税负结构；税负转嫁；税收调控 Tax Distribution、Tax Transfer and Tax Regulation Policy Analysis in Shaanxi Real Estate Market Song Liying (Xi an Jiaotong University Economic and Financial Institute Xi’an in Shaanxi 710061 ) Summary：As the important mean of national macroeconomic regulation, the real estate tax has entered into the real estate industry chain in each procedure, nowadays, our country has 12 categories of taxes involving real estate market. According to the classification of the real estate economics, this paper subdivides by obtaining, trading and maintaining. Through the analysis, this paper concludes that the tax of the real estate market in Shaanxi obviously appears the tax burden distribution pattern making light of retaining , paying attention to circulation and ignoring gaining, taxes expropred in trading links basicly belong to turnover tax, but all turnover taxes can be transfered . In the reality that the elasticity of supply is greater than that of the demand in Shaanxi real estate market, the taxes of the real estate market are mostly transfer into the buyers . In the tax burden distribution pattern making light of retaining , paying attention to circulation and ignoring gaining, if the governments regulation pattern still falls on circulation link, its actual effect not only cannot achieve the purpose of reducing price of the real estate market, but also may become a stimulus urging house prices rising continuously. Keywords: Tax level ; Tax structure ; Tax transfer ; Tax regulation 1 陕西房地产市场的税负分布分析 作为国家调节宏观经济的重要手段，房地产税收进入了房地产行业链条中的各个环节，我国目前涉及房地产市场的税种共有12个，分别为房产税、土地增值税、城镇土地使用税、耕地占用税、固定资产投资方向调节税、城