地方税对区域营商环境影响研究——以房产税和城镇土地使用税为视角  

Research on the Influence of Local Tax on Regional Business Environment:From the Perspective of Property Tax and Urban Land Use Tax

作　　者：张青政 杜学文[2] 张琪威 ZHANG Qing-zheng;DU Xue-wen;ZHANG Qi-wei(Taiyuan University of Technology,Taiyuan 030024,China;Party School of Shanxi Provincial Committee of C.P.C.,Taiyuan 030006,China;Shanxi Jinshang Law Firm,Taiyuan 030000,China)

机构地区：[1]太原理工大学文法学院,山西太原030024 [2]中共山西省委党校,山西太原030006 [3]山西晋商律师事务所,山西太原030000

出　　处：《经济问题》2023年第4期53-60,共8页On Economic Problems

基　　金：山西晋商律师事务所与太原理工大学横向项目“房地产企业法税财问题研究”(RH2000005357)。

摘　　要：根据世界银行的评估,近年来我国营商环境持续向好。国内评价机构评估认为,各主要城市的营商环境差距依然较大。从国家赋予地方省级政府出台房产税、城镇土地使用税税收优惠政策的权力视角,横向比较研究环渤海七省区市的两税优惠政策对区域营商环境的不同影响,指出目前七省区市出台的税收优惠政策还存在不够充分、不够灵活、不够简化等不足,并提出在税收方面提升区域营商环境应当充分运用国家政策赋予的优惠权力,制定政策时要原则性与灵活性相结合,执行层面要大力推进“放管服”改革,营造区域良好营商环境。In recent years, the business environment in China continues to be good according to the evaluation of the world bank. The domestic evaluation mechanism considers that the business environment difference of each main city in China is still large. From the perspective of the country gives local government at the provincial level for the power of using the preferential tax policies of property tax and urban land tax,transverse comparison study in circum-Bohai-sea seven provinces of the property tax,urban land use tax preferential tax policies for regional business environment of different effects,points out seven provinces of preferential tax policies are inadequate,inflexible and not enough to simplify. In order to improve the regional business environment in taxation,we should make full use of the preferential power granted by national policies,combine principle with flexibility in formulating policies,and vigorously promote the reform of“streamline administration,delegate power,improve regulation,and provide better services”in implementing policies to create a good regional business environment.

关 键 词：房产税 城镇土地使用税 税收优惠政策 环渤海区域 营商环境 

分 类 号：F279.2[经济管理—企业管理]