房地产税的家庭纳税能力调查——基于一个可接受标准的视角  

A Survey of Family Real Estate Tax-paying Ability: from Perspective of Acceptable Standard

作　　者：刘金东[1] 陶然 LIU Jindong;TAO Ran(School of Economics,Shandong University,Jinan 250100,China;School of Finance and Taxation,Shandong University of Finance and Economics,Jinan 250014,China)

机构地区：[1]山东大学经济学院,山东济南250100 [2]山东财经大学财政税务学院,山东济南250014

出　　处：《山东财经大学学报》2019年第5期82-90,共9页Journal of Shandong University of Finance and Economics

基　　金：教育部人文社会科学青年项目“体制内就业偏好的形成、影响及干预研究”(19YJC790081)

摘　　要：关于房地产税纳税能力的实证研究普遍忽视了短期收支波动和主观意愿因素,利用全国30个省份130个城市的家庭调研数据研究基于可接受标准的房地产税纳税能力问题。研究发现:在同时考虑主观支付意愿和客观收入水平的标准下,房地产税纳税能力受到房产面积、房产价值的显著正影响,而受到户主体制内工作类型的显著负影响;纳税能力不足的单套房家庭比例非常接近欧美发达国家水平,而显著低于发展中国家水平;纳税能力存在不同地区和家庭间的异质性,相比而言,东部沿海地区和二三线城市的家庭、自评阶层偏中等及收入分位居两端的家庭纳税能力较弱;从保证单套房家庭纳税能力的标准来看,首套房免税方案是短期内推出房地产税的最佳选择。研究结论对于未来房地产税职能定位与征收方案选择具有一定的参考价值。Empirical studies on real estate tax-paying ability generally ignore short-term income-expenditure fluctuations and subjective willingness factors. By using the household survey data of 130 cities in 30 provinces, this paper studies the real estate tax paying ability based on acceptable standards. The results show that under the standard of considering both subjective paying willingness and objective income level, the real estate tax-paying ability is positively affected significantly by the area and value of the real estate, but negatively affected by householders’ work type within the system;the proportion of single-apartment households with insufficient tax-paying ability is very close to that of developed countries in Europe and America, but significantly lower than that of developing countries;tax-paying ability is heterogeneous between different regions and families, and comparatively speaking, the families in eastern coastal areas, in second-and third-tier cities, of self-rated middle-class and the families with income at both ends have weak tax-paying ability;and that seen from the standard of guaranteeing the tax-paying ability of single-apartment families, the first-apartment tax-free scheme is the best choice to introduce real estate tax in the short term. The research conclusion has certain reference value for the future real estate tax function orientation and the collection plan choice.

关 键 词：房地产税 纳税能力 可接受标准 

分 类 号：F812.2[经济管理—财政学]