| 物业税改革对地区间税收分配差距的影响 |
| |
| 引用本文： | 王敏.物业税改革对地区间税收分配差距的影响[J].税务研究,2010(4). |
| |
| 作者姓名： | 王敏 |
| |
| 作者单位： | 云南财经大学国际工商学院; |
| |
| 基金项目： | 国家自然科学基金项目“地区间税收转移的微观模拟模型研究”(项目编号:70863012)的阶段性成果 |
| |
| 摘 要： | 本文通过对地区间税收分配差距指标的分析,认为开征物业税很可能会扩大我国地区间税收分配差距。在当前物业税改革过程中,需要充分重视该问题的研究。建议将土地出让金制度和财政转移支付制度改革,作为物业税改革总体规划的重要配套措施,统筹设计相关制度,以有效防止地区间税收分配差距的不合理扩大,促进地区间经济协调、平衡发展。
|
| 关 键 词： | 物业税 税收分配 税收基尼系数 |
A Preliminary Study of the Influence on Regional Tax Revenue Disparities Imposed by the Property Tax Reform |
| |
| Min Wang.A Preliminary Study of the Influence on Regional Tax Revenue Disparities Imposed by the Property Tax Reform[J].Taxation Research,2010(4). |
| |
| Authors: | Min Wang |
| |
| Abstract: | This paper holds that levying the property tax will be likely to expand regional tax revenue distribution disparities in China on the basis of the analysis of the regional tax revenue distribution indices.At present,more attention shall be paid to the issues such as the process of property tax reform.The paper suggests that it is important to press ahead the land transfer income reform and regional fiscal transfer payment reform.Such reforms can give support for the property tax reform and coordinate relate... |
| |
| Keywords: | Real estate tax Tax revenue distribution Tax revenue Gini Coefficient |
| 本文献已被 CNKI 等数据库收录！ |
