港澳台房地产税制度比较及大陆征税效应分析  

Hong Kong's,Macao's and Taiwan's Real Estate Tax System and the Tax Levy Effects of Mainland

作　　者：李永刚[1,2] 

机构地区：[1]上海财经大学 [2]上海立信会计学院

出　　处：《亚太经济》2015年第3期144-148,共5页Asia-Pacific Economic Review

基　　金：国际贸易重点学科带头人培养计划资助;2015年度上海立信会计学院青年教师科研基金项目."基于破解土地财政依赖的房地产税改革研究"阶段性成果

摘　　要：论文利用比较研究方法,将香港的差饷税、澳门和台湾的房屋税等三种税制构成要素进行比较。假设开发商满足理性人假设,利用数理模型分析其在追求利润最大化时,开征房产税所产生的经济效应。研究发现,房产税不但会降低商品房租金价格和销售价格,还可以在增加消费者剩余、减少开发商利润的同时,会增加税收收入和社会福利。为此,本文提出为了增进社会福利,中国大陆应积极推进房地产税改革,提高整体社会福利水平。First, the paper will use comparative methods compares the components of Hong Kong＇s, Macao＇s and Taiwan＇s housing tax. Secondly, the paper assumes the developer to meet rational people assume and uses of a mathematical model to analyze in its pursuit of profit maximization, the property tax levy economic effects. The study found that property taxes will not only reduce the rental price and the sale price of real estate, but also an increase in consumer surplus, while reducing profit developers to bring growth and improve social welfare tax revenues. Finally, in order to promote social welfare, China mainland should actively promote the real estate tax reform, improve the overall level of social welfare.

关 键 词：房地产税 港澳台 消费者剩余 社会福利 

分 类 号：F812.42[经济管理—财政学]