不动产保有税改革的税率推算及税负效果分析  

Analysis on the Rate and Burden of Pro perty Tax Effects

作　　者：章波[1,2] 黄贤金[1] 唐健[3] 蔡龙[1] 

机构地区：[1]南京大学城市与资源学系 [2]中国土地勘测规划院,北京100035 [3]中国土地勘测规划院

出　　处：《中国土地科学》2005年第2期52-56,共5页China Land Science

基　　金：国家自然科学基金(70341021;70373060);国家社会科学基金(03BJY034);中国土地勘测规划院"不动产税收改革"课题。

摘　　要：研究目的:测算中国不动产税开征的合理税率及业主的税负水平。研究方法:动态经济分析法和假设开征法。研究结果:不动产税税率设定在0.7%-0.8%左右的水平比较切合中国房地产市场和居民消费水平,不但能保障政府的财政收入,而且还将居民税负成本控制在家庭年收入的5%左右,不动产税税负在居民的承受范围内。研究结论:动态经济分析法和假设开征法用于测算不动产税税率是可行的,并且可以进行政府效益和税负评价;对不同地区和不同收入群体需要制定差异性的不动产税税收政策。The paper tries to calculate the rate and burden of the property rate effects in China.Methods of dynamic economical analysis and supposed imposition were employed.The results indicate the tax rate suitab le for the real estate market is 0.7%-0.8%,which will not only guarantee the income of government but also keep the tax burden of residents bearable at about 5%of annual household incom e.It shows that dynamic economical analysis and supposed imposition are two useful methods to calculate the property rate,and also suitable to evaluate the tax burden and governme nt benefit.Furthermore,diverse re venue policy needs to be established and put into practice in different regio ns and for different people.

关 键 词：不动产税 税率 税负 动态分析法 假设开征法 

分 类 号：F301.11[经济管理—产业经济]