房产税的财政收入效应问题分析——基于山东省经验数据的分析-analysis on the financial revenue effect of property tax - based on the empirical data of shandong province.docxVIP

摘要 摘要 摘 要 到目前为止，在上海和重庆试点房产税已超过 4 年，从此没有任何进展。而在 2015 年 3 月 1 日起实施的《不动产登记条例》使得房产税改革又成为社会、学者、 政府争论的焦点。他们正在争论的焦点是房产税的定位，社会各界对房产税赋予了太 多的期待。由于目前房产税征收对象仅限于经营性房产，房产税收入比较低，影响了 地方政府财政收入的快速增长。这就需要我们从中国现实出发，探析房产税改革可能 产生的财政收入效应，从而为进一步优化房产税改革提供决策依据。 近几年以来房地产价格居高不下，尤其在 2010 年以来更为严重，这使得房产税 改革成为社会、学者和政府争论的焦点，社会各界希望能通过扩大房产税的征收范 围， 从而可以起到调控房价的作用，并达到抑制利用房地产市场进行投机炒作行为 的目的。 同时为了积极响应国务院及发改委关于“适合推进房产税改革”的要求， 沪渝作为试点城市踏上了房产税改革的道路。从此房产税改革的理论、制度、征收管 理及其所需配套条件的研究持续发展、不断深入，并在试点地区取得了宝贵的经验。 本文在对房产税进行概念界定及理论介绍的基础上提出了房产税的财政收入效 应作用机理，并以山东省为例，分省、市、县（区）三级地方政府，结合相关数据测 算房产税改革的财政收入效应，并为我国成功进行房产税改革、推动房地产市场健康 持续发展提出建议。 关键词：房产税改革；地方政府；财政收入效应 房产税的财政收入效应问题研究——基于山东省经验数据的分析 房产税的财政收入效应问题研究——基于山东省经验数据的分析 Abstract So far the pilot property tax in Shanghai and Chongqing has been carried out more than 4 years, and there has been no progress since then. On March 1st ,2015, the implementation of the real estate registration ordinance makes the real estate tax reform become the focus debate of society, scholars and government. They are arguing the position of the property tax.Property tax has beared too much for the social from all walks of life. Due to the current real estate property tax is limited to the business of real estate, property tax revenues is lower.They empress the rapid growth of the local government revenue. So we should analyze the influence on property tax reform of fiscal revenue from reality and then provide decision basis for further optimization of real estate tax reform. In recent years the real estate price has been high, especially more serious since 2010, this makes the real estate tax reform become the focus debate of society, scholars and government.Social from all walks of life hope that through the expansion of the property tax levy scope, the prices could play a regulatory role, and speculation behavior by using the real estate market could be suppressed. At the same time in order to respond positively to requirements of the State Development and Reform Commission about the reform of prop