房地产税非减(豁)免比率的估计与潜在税收收入能力的测算——基于中国家庭金融调查数据  

On the Evaluation and Analysis of the Total Real Estate Tax——Based on the Data From China Household Finance Survey

作　　者：刘蓉[1] 张巍[1] 陈凌霜[1] 

机构地区：[1]西南财经大学财税学院,611130

出　　处：《财贸经济》2015年第1期54-64,共11页Finance & Trade Economics

基　　金：2011年教育部哲学社会科学研究重大课题攻关项目"我国房地产税改革研究"(11JZD017)子课题"房地产税改革对地方政府财政收入的影响研究"的阶段性成果

摘　　要：本文采用中国家庭金融调查的微观数据，对全国房地产税非减免比率和潜在税收收入能力进行了理论上的估计和测算。测算结果表明：我国房地产非减免比率约44．61％。如果在税率范围为0．5％～3％，征收率范围为70％～100％，评估率为1的情况下，房地产税税收收入额的范围在1696．69亿到14543．08亿之间；如果取平均税率1．75％和85％的征收率，则房地产税税收收入额为7210．95亿元。从总量上而言，开征房地产税所取得的税收大约占土地财政收入的24．53％；同时，随着城镇化的不断发展，全国住宅面积和单位价值的提高也将对房地产税收入有所贡献。因此，房地产税可以在土地出让金枯竭之前较好地减少地方政府对土地出让金的依赖。ased on micro-data from the China Household Finance Survey, this paper conducts theoretical prediction and evaluation of the non-exemption ratio and tax credits of the national real estate tax. The results are that the non-exemption ratio is around 44.61%, and the credits range is approximately between 169. 669 billion RMB and 1454. 308 billion RMB when the collection rate and assessment ratio all equals 1. If we adopt 1. 75% as the average tax rate and 85% as levy rate, the total real estate tax will be 721. 095 billion RMB. In terms of the tax gross, the real estate tax equals 24.53% of land finance revenue. Meanwhile, along with the development of the urbanization, the expansion of dwelling areas and the rise of unit value nationwide will contribute to real estate tax. So, real estate tax will alleviate the dependence of local governments on the land-transferring fees before land-leasing fees get exhausted.

关 键 词：房地产税 非减免比率 微观数据 

分 类 号：F812.42[经济管理—财政学]