房产税定位于地方主体税种功能的实证研究  

Empirical Research on the Function of Property Tax as Local Main Tax

作　　者：张乃侠[1] 周昕[1] 

机构地区：[1]长安大学经济与管理学院

出　　处：《理论与现代化》2015年第1期27-30,共4页Theory and Modernization

摘　　要：学界关于房产税功能定位问题的主要观点集中在主张其作为地方主体税种的功能。在分析房产税作为地方主体税种理论依据与实践选择的基础上,根据全国31个城市的面板数据检验分析了改革后房产税与地方财政收入之间的变动关系,可以看出房产税与地方财政收入显著相关。但要实现房产税的地方主体税种地位,还需要从短期和长期分别考虑。The views of property taxes function focused on the idea of its function as a local main tax. Based on the theory and practice of the local property tax as the main tax, according to the panel data of thirty-one cities nationwide, the article analyzed and tested the interaction between local property tax and local fiscal revenue after the reform, concluded that local property tax and local fiscal revenue had significant correlation. But to achieve the status of property tax as local main tax, there needs to be more considerations from the short and long term.

关 键 词：房产税 地方主体税种 面板数据 

分 类 号：F810[经济管理—财政学]