房地产税优惠政策对比——以深圳市普通住宅为例  

Comparative Study on Preferential Policies of Real Estate Tax: Taking Ordinary Housing in Shenzhen as An Example

作　　者：齐爽 吴思婷 QI Shuang;WU Si-ting(School of Economics and Management,Harbin Institute of Technology,Shenzhen 518055,China;School of Economics,Xiamen University,Xiamen 361005,China)

机构地区：[1]哈尔滨工业大学(深圳)经济管理学院,广东深圳518055 [2]厦门大学经济学院,福建厦门361005

出　　处：《科技创新发展战略研究》2019年第6期40-48,共9页Strategy for Innovation and Development of Science and Technology

摘　　要：保有环节的房地产税近期在国内成为热点讨论的话题,因为这个税种对于我国来说既古老又年轻,并且与大多数居民都息息相关,是关乎于国计民生的大事。文章以深圳数据为基础,分析首套房免税、按照面积优惠以及按照评估价值优惠设计优惠政策给保有环节的房地产税带来的影响和结果。结果显示:以面积减免和评估值比例减免的总体应纳税额分布类似,人均税负更小,不仅扩宽了征税范围分布也更加集中,且征税对象的范围更加宽;首套免征政策由于排除了一大部分首套房的纳税人,拥有两套及两套以上的纳税人的应纳税额的增量极大,且征管难度较大。The real estate tax has recently become a hot topic of discussion in China.Because for China,this tax is both old and new,and is closely related to the majority of residents,and is a matter of national economy and people’s livelihood.Based on the data of Shenzhen,this paper analyzes the effects and results of the tax exemption,preferential policies according to the area,and preferential policies according to the appraisal value on the real estate tax in the retention stage.The results show that the distribution of total tax payable is similar for the policy of reduction of area and reduction of the assessed value,which not only widens the distribution of taxation,but also concentrates the tax payable distribution,and the scope of taxation is wider;the policy of exemption of the fi rst house will largely increase the taxable amount of taxpayers who have two or more houses due to the exclusion of a large number of taxpayers with only one house,and the collection and management of tax is diffi cult.

关 键 词：房地产税 税收优惠政策 税负测算 

分 类 号：F812.42[经济管理—财政学]