房地产税改革的公众情感态度与税收遵从  

A Study of Public Sentiment Attitudes and Tax Compliance in Real Estate Tax Reform

作　　者：许评[1] 陈清 王伟域 XU Ping;CHEN Qing;WANG Wei-yu(School of Economics,Beijing Technology and Business University,Beijing 100048,China;Taxation Cadre College of the State Administration of Taxation,Yangzhou 225007,China)

机构地区：[1]北京工商大学经济学院,北京100048 [2]国家税务总局税务干部学院,江苏扬州225007

出　　处：《税务与经济》2024年第2期48-58,共11页Taxation and Economy

基　　金：教育部人文社会科学研究项目(16YJCZH129)。

摘　　要：利用结构方程模型和新浪微博数据挖掘以及NLP情感分析技术,研究公众对推进我国房地产税改革的情感态度和遵从倾向。研究发现,对税负的感知是引起负面情感态度的最重要因素,且该类情感对税收遵从呈负向显著影响;2021年末,房地产税政策的评价正面情感得分比负面情感略具优势;“试点、房产、房租、房价、贫富、压力、房贷”等是公众最为关注的焦点;负面情感态度的背后存在政策系统性不足、配套支持措施尚未落地、经济压力大等诉求。应同步落实配套支持性政策、实施差异化的房地产税收政策、合理制定税费减免政策、提高税款使用透明度等,以缓解公众对房地产税改革关于税负的负面情感,减轻政策落实的阻力和难度。This article uses structural equation modeling,Sina Weibo data mining and NLP sentiment analysis technology to study the public′s sentiment attitudes and compliance tendency towards promoting China′s real estate tax reform.The study found that the perception of tax burden is the most important factor causing negative sentiment attitudes,and this type of sentiment has a negatively significant impact on tax compliance.In the evaluation of the real estate tax policy at the end of 2021,the proportion of positive sentiment scores was slightly higher than the negative sentiment scores.Issues such as"pilot,real estate,rent,housing prices,rich and poor,pressure,and mortgage loans"are the focus of the public′s most attention.Behind the negative sentiment attitudes are waiting for the appeals for systemic policy deficiencies,unimplemented supporting measures,and high economic pressure.We should simultaneously carry out supporting policies,implement differentiated real estate tax policies,rationally make tax reduction and exemption policies,and improve the transparency of tax use,etc.,in order to alleviate the public′s negative sentiments towards real estate tax reform and reduce the resistance and difficulty of policy implementation.

关 键 词：房地产税改革 社会情感 情感分析 税收遵从 

分 类 号：F812.424[经济管理—财政学]