我国不动产税收政策的拉弗曲线分析  

An Analysis on Real Property Taxation Policy in China by Laffer Curve

作　　者：季勇[1] 朱道林[1] 

机构地区：[1]中国农业大学土地资源管理系,北京100094

出　　处：《上海财经大学学报》2004年第3期12-17,共6页Journal of Shanghai University of Finance and Economics

摘　　要：　美国供给学派经济学家亚瑟·拉弗运用数学方法,建立了一个税率和税收之间函数关系的模型,帮助美国经济摆脱"滞胀"状态,获得高速增长,成为现代财政学理论的经典之作。本文从著名的"拉弗曲线"入手,分析了我国不动产行业目前的税收政策,探讨我国在总需求不足和通货紧缩背景下的不动产税收制度安排和政策选择。Based on the mathematical approach, Arthur Laffer, American economist of supply school, builds a model reflecting the functional relation between tax rate and the tax revenue. The model becomes a classical work of modern finance theory which extricates the economy of the United States from stagflation, and stimulates economy growth extremely. The paper first introduces the theory of 'Laffer Curve', and then analyzes the tax policy on industry of real property in China and finds out the advisable real property taxation system arrangement and policy selection under the background of inadequate total demand and deflation in our country.

关 键 词：不动产 税收政策 拉弗曲线 中国 税种 边际税率 税基 税收征管 

分 类 号：F812.42[经济管理—财政学]