摘要
研究目的,探究当前湖北省房地产税收对地方社会经济发展的影响,为房地产税收的走向提供一定的借鉴与参考。研究方法,多元回归模型。研究结果,湖北省的经济发展与房产税(RET)、契税(CT)呈负相关关系;与城镇土地使用税(TUUL)、土地增值税(ITLV)、耕地占用税(TUCL)呈正相关关系。研究结论,湖北省对于城镇土地使用税(TUUL)、土地增值税(ITLV)、耕地占用税(TUCL)的征收有利于地方经济发展,而房产税(RET)、契税(CT)的征收有分歧之处,湖北省征收房产税、契税不利于地方经济的发展。因此,税收是一把双刃剑,在设立、征收房地产税时,应在考虑增加税收收入、财政收入的同时,考虑到对于地方房地产发展乃至地方经济的影响。
The purpose of this study is to explore the impact of real estate tax on local economicdevelopment in Hubei province,and to provide some reference for the real estate tax.Researchmethods:multiple regression model.Research results:the economic development of Hubei province andthe property tax,the tax payment is negative correlation;and the urban land use tax,land valueaddedtax,farmland occupation tax was positively correlated.Conclusion:Hubei province levy urban usetax,land value-added tax,farmland occupation tax is conducive to the development of local economy,and real estate tax,deed tax have differences,Hubei province property tax,deed tax is not conduciveto the development of local economy.Therefore,the tax is a double-edged sword,in the establishmentof the real estate tax levy should be considered to increase tax revenue,fiscal revenue at the sametime,taking into account the local real estate development and local economic impact.
作者
左俊美
陈璐
Zuo Junmei;Chen Lu
出处
《中国房地产》
2017年第3期22-29,共8页
China Real Estate
关键词
房地产税
地方经济
实证分析
湖北省
Real estate tax
Local economy
Empirical analysis
Hubei province
