房地产税纳税能力及经济社会影响研究进展  

Research Progress on the Ability-to-Pay of Property Tax and Its Economic and Social Impacts

作　　者：刘华[1] 胡思妍 王姣 LIU Hua;HU Siyan;WANG Jiao(Huazhong University of Science and Technology,Wuhan,China)

机构地区：[1]华中科技大学管理学院,430074

出　　处：《经济学动态》2021年第12期141-154,共14页Economic Perspectives

基　　金：国家自然科学基金项目面上项目“房屋价值与居民收入不相称条件下的房地产税纳税能力评估与税制设计研究”(71873049);国家自然科学基金项目面上项目“开放性背景下房地产税改革对居民行为的影响研究”(71673094)。

摘　　要：纳税能力是实现房地产税税负公平的关键所在,也是房地产税改革需要考量的重要内容,近年来学界就房地产税纳税能力展开了丰富的研究。本文旨在系统梳理房地产税纳税能力相关研究的文献脉络和最新进展,从房地产税纳税能力的衡量与异质性研究、影响因素、经济社会影响、应对纳税能力不足的政策及效果评估四个方面对相关研究进行归纳和评述。然后,本文结合我国现实背景指出了房地产税纳税能力面临的问题和未来的改进方向,从而希望为我国房地产税改革试点提供有价值的经验借鉴和理论参考。Ability-to-pay is the key to achieving the equity of property tax, and it is also an important content to be considered in the reform of property tax. In recent years, scholars at home and abroad have carried out a wealth of research on the ability-to-pay of property tax. The purpose of this paper is to systematically review the literature and the latest research progress on the ability-to-pay of property tax. This paper summarizes and comments on the relevant research from four aspects: the measurement and heterogeneity of the ability-to-pay of property tax, the influencing factors of the ability-to-pay of property tax, the economic and social impacts of the ability-to-pay of property tax and the policies to deal with the insufficient ability-to-pay of property tax. Combined with the practical background of China, the paper also puts forward the existing problems and points to future improvement directions of the ability-to-pay of property tax in China, so as to provide valuable experience and theoretical references for the property tax reform in China.

关 键 词：房地产税 纳税能力 房产价值 居民收入 

分 类 号：F812.42[经济管理—财政学] F299.23