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近年来,我国房地产业快速发展,并且因其对国民经济运行和居民生活影响重大而成为国家宏观调控的重点行业之一。深入揭示房地产税收与相应经济指标之间的内在关系,特别是进行科学的实证分析,对于准确预测房地产税收变化趋势、增强宏观经济调控和税收征管的有效性,具有十分重要的意义。考虑到契税是房地产税收的主要组成部分之一,且是房地产税收一体化管理的抓手,本文即对契税与其相关经济指标的关系进行实证分析,建立回归模型,以期得到准确的量化分析结论,为提高契税分析预测水平和加强房地产税收征管提供有针对性的参考信息。
In recent years, the real estate industry in our country has developed rapidly and has become one of the key industries of national macro-control because of its great influence on the operation of the national economy and residents’ life. It is of great significance to thoroughly reveal the intrinsic relationship between real estate tax revenue and the corresponding economic indicators, especially for scientific empirical analysis. This is of great significance for accurately forecasting the trend of real estate tax revenue and enhancing the effectiveness of macroeconomic regulation and tax collection. Considering that deed tax is one of the main components of real estate tax revenue and is the starting point for the integrated management of real estate taxation, this paper analyzes the relationship between deed tax and its related economic indicators, establishes a regression model, in order to obtain accurate quantitative analysis conclusion, To improve the level of deed tax analysis and forecasting and strengthening real estate tax collection and management to provide targeted reference information.