房地产行业税收风险释放对当地财源建设的影响——以福州市为例  

The Influence of Tax Risk Release in Real Estate Industry on Local Financial Resources:Taking Fuzhou City as an Example

作　　者：黄丽微[1] 石德金[1] 张和明[1] HUANG Li- wei SHI De- jin ZHANG He- ming(College of Management, Fujian Agriculture and Forestry University, Fuzhou 350002, Chin)

机构地区：[1]福建农林大学管理学院,福建福州350002

出　　处：《福建商学院学报》2017年第3期25-31,共7页Journal of Fujian Business University

摘　　要：房地产业行业已然成为拉动经济增长和财政增收的支柱产业。运用VAR向量自回归模型探讨该行业税收风险对福州市财源建设的影响,研究结果表明,财政收入、房地产税收风险和房地产价格陷入了不断反复"循环":当财政收入下降时,政府会运用救市措施,房地产税收风险增加;房地产税收风险增加后,政府会平抑房地产过热,房地产价格下降;房价下降之后政府财政收入也会跟着减少。The real estate industry has become a pillar industry that stimulates economic growth and financial growth. This paper uses the VAR vector autoregressive model to explore the impact of the industry tax risk on the construction of financial resources in Fuzhou. The results show that fiscal revenue, real estate tax risk and real estate prices get in- to a constant cycle ： when fiscal revenue declines, the government will take actions to rescue the market, and then the risk of real estate tax increases ; once it becomes too high, the government will stabilize the overheating of real estate which usually leads to the decline of real estate prices, and thus the government revenue will be reduced.

关 键 词：房地产业 税收 财政收入 

分 类 号：F81[经济管理—财政学]