论文部分内容阅读
本文利用可计算一般均衡(CGE)方法分别模拟了上海房产税改革方案和重庆房产税改革方案推广至全国、对城镇居民住房征收统一的0.8%房产税税率三种方案的影响。模拟结果显示,上海和重庆方案力度相对较小,对地方政府收入贡献较小,对房地产市场调控作用有限,对缩小居民收入差距作用不明显。对城镇居民征收统一的0.8%房产税能够为地方政府提供一定的税源,对房地产市场调控作用较为明显,且能够降低城镇和全国整体居民的基尼系数。因此,需要加大目前房产税改革的力度,征税对象不能仅局限于增量房,还要逐渐向存量房征收过渡。
This paper uses the CGE method to simulate the impact of the Shanghai property tax reform program and the Chongqing real estate tax reform program to the whole country, respectively, on the three kinds of programs of the unified 0.8% property tax levied on urban dwelling houses. The simulation results show that the intensity of the programs in Shanghai and Chongqing is relatively small, which contributes less to the revenue of local governments, has a limited role in regulating the real estate market, and has no obvious effect on narrowing the income gap among residents. Imposing a uniform 0.8% property tax on urban residents can provide a certain tax source for local governments, have a more obvious regulatory effect on the real estate market, and reduce the Gini coefficient of urban and rural residents as a whole. Therefore, we need to intensify the current reform of real estate tax efforts, the tax object can not be limited to incremental housing, but also gradually levy a transition to the stock room.