西部论坛2016，Vol.26Issue(3)：78-85,8.DOI:10.3969/j.issn.1674-8131.2016.03.010
房地产税可以充当中国地方税主体税种吗？*--兼论房地产税多重职能的定位
Can Property Tax Act as China’s Main Body of the Local Tax?-On the Multiple Function Definitions of Property Tax
摘要
Abstract
It is regarded that the functions of property tax are to adjust wealth distribution as well as to inhibit housing price and to enrich the main category of local tax system.This paper uses microscopic data of CHNS household survey to estimate property tax revenue scale under different tax rates,and the results show that property tax revenue at present tax rate can not act as the main body of China’s local tax.System-GMM regression estimation with provincial panel data of 2004-2013 shows that the increase of real estate tax revenue of local governments can not inhibit housing price but can boost the transformation of local governments from the “being engaged in enterprise business”to“being engaged in city business”so as to obtain more financial interests by the development of the real estate industry.Therefore,the property tax,whether on scale or in logic,cannot be the main body of the local tax of China.To narrow the gap of wealth distribution is its only core function.Thus,China should have the tax system to collect property tax from those who have high income or who buy high-class houses and should control the proportion of property tax to local tax.关键词
房地产税/主体税种/地方税/地方政府行为/经营城市/公平职能/矫正职能/财政职能/房地产价格Key words
property tax/main body of the tax/local tax/local government behavior/running city business/fair function/correcting function/financial function/real estate price分类
管理科学引用本文复制引用
王生发..房地产税可以充当中国地方税主体税种吗？*--兼论房地产税多重职能的定位[J].西部论坛,2016,26(3):78-85,8.基金项目
国家社会科学基金资助项目（13BJY164）；山东省社科规划青年项目 （）
