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fang di chan shui gai ge : guo ji jing yan shui zhi she ji ji dui di fang cai zheng de ying xiang
Author(s): 
Pages: 77-80
Year: Issue:  32
Journal: Finance and Accounting Monthly

Keyword:  房地产税改革珠江—西江经济带地方财政税制设计;
Abstract: 本文借鉴国际经验,探讨了我国房地产税改革的关键税制要素设计,并以珠江—西江经济带11个城市为样本,测算了"增量"、"增量+高档存量"、"全覆盖"三种改革方案下预计房地产税的绝对值及其对地方财政的贡献度。研究结果表明,"增量"方案下房地产税对地方财政的贡献微乎其微;后两种方案下,对一、二线大城市房地产税有望形成稳定的地方财政收入来源,但对房地产市场欠发达的小城市,则不具备成为地方税主体税种的潜力。
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