摘要
基于房地产税改革的实际需要和功能定位,本文认为房地产税改革应重点考察其地方财政效应。基于此,文章首先通过对税率和税基的详细论证,形成了关于税率和税基的具体方案,在此基础上,进行收入测算以及压力测试,结论认为本文的改革方案具有可行性。最后文章从财政收入地位、营改增地方财力缺口的弥补程度,地方税主体税种、与土地财政的替代关系等方面,研究房地产税改革的地方财政效应。
According to the actual needs and functional orientation of the real estate tax reform,this paper holds that the real es-tate tax reform should focus on its local fiscal status.Based on this,the article firstly demonstrates the tax elements in detail,and forms the specific schemes about the tax rate and the tax base.On the basis of income measurement and then pressure test-ing,the conclusion is drawn that the reform scheme of this paper is feasible.Finally,this paper studies the local fiscal effects of the real estate tax reform from the aspects of fiscal revenue status,the extent to makeup the local fiscal gap after replacing business tax with value-added tax,the local main taxes,and the substitution relationship with land finance.
出处
《投资研究》
CSSCI
2017年第12期4-18,共15页
Review of Investment Studies
基金
中央财经大学中国财政发展协同创新中心
中央财经大学中财-鹏元投融资研究所的课题经费资助
关键词
房地产税
地方财政
改革
Real estate tax
Local finance
Reform
