摘要
近年来中国税收收入呈现出持续高速增长的态势。本文以房地产业企业所得税为对象,考察了经济性因素、管理性因素和政策性因素对税收超常增长的影响。税收增长计量模型的实证检验结果表明,房地产业企业所得税的收入弹性约为1.21。税收征管效率的提高和税收政策的变动都不同程度地促进了税收的增长。其中,税收征管效率的提高对房地产业企业所得税收入增长的促进作用明显。
Recent years have seen the rapid increase of tax revenue in China. This paper examined the effects on tax revenue of enterprise income tax of real estate industry caused by facts in economy, administration and policy. The result of empirical study illustrates that elasticity of enterprise income tax of real estate industry is about 1.21. The improvement of tax administration and the adjustment of tax policy also contribute to the growth of tax revenue. Among them, tax administration efficiency plays a prominent role in the rapid increase of tax revenue of enterprise income tax of real estate industry.
出处
《预测》
CSSCI
2008年第2期8-12,26,共6页
Forecasting
基金
美国林肯土地政策研究基金资助项目(C10D012)
教育部人文社科研究资助项目(06JC790003)
辽宁省社科规划基金重点资助项目(L06AJY005)
辽宁省教育厅人文社科基地资助项目(20060234)
关键词
房地产业
企业所得税
税收弹性
real estate indnstry
enterprise income tax
tax elasticity
