基于DEA模型的新疆房地产税收效率分析  

Analysis of Real Estate Tax Efficiency in Xinjiang Based on DEA Mode

作　　者：张燕[1] 高志刚[1] 

机构地区：[1]新疆财经大学经济学院,乌鲁木齐830012

出　　处：《长春大学学报》2015年第5期23-26,共4页Journal of Changchun University

摘　　要：以房地产相关税和财产税作为产出指标,以房地产行业固定资产投资额、财产税占地方财政收入的比重、商品房销售面积、商品房销售价格、本年房屋竣工面积和价值作为投入指标,运用DEA2.1软件测算新疆2003-2013年房地产税收效率,并进行投入冗余和产出不足分析。结果表明,4个非DEA有效的年份综合效率损失主要是由于规模无效造成的,房地产相关税、财产税占比、商品房销售价格和竣工价值等指标可调整幅度较大。因此,提高新疆房地产税收效率的有效途径是扩大税收规模,制定合理的税率、优化税收结构、加大资本投入、激发房地产市场活力。This paper, taking real estate tax and property tax as the output indexes, and the fixed capital investment, proportion of property tax in local fiscal revenue, commodity house sale area and price, completed building area and value of this year as input indexes, uses DEA2.1 software to calculate the real estate tax efficiency in Xinjiang from 2003 to 2013, and analyzes the input redundancies and output shortage. The results show that the reason for the comprehensive efficiency loss during the four non-DEA efficient years is that there exists scale ineffiCiency, reflecting that some indexes had large extent to be adjusted, such as the real estate tax, proportion of property tax, commodity house sale price, value of completed buildings. So, the effective ways to improve the real estate tax efficiency in Xinjiang should be enlarging the scale of tax, making proper tax rate, optimizing tax structure, increasing capital input and stimulating the market vigor.

关 键 词：DEA模型 投入产出 新疆 房地产税收效率 

分 类 号：F810.2[经济管理—财政学]