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根据我们以往的研究,区域财政收入差异的关键因素是营业税,而营业税的区域差异主要来自不同的行业发展水平,尤其是房地产业的非均衡发展。因此,本文进一步从房地产业营业税的视角来讨论区域财政收入差异。通过分解基尼系数,我们发现商品房销售对房地产业营业税的区域差异影响最大。接着我们运用2003~2012年省级数据构建面板模型,考察了各类商品房的销售价格和销售面积与房地产业营业税的数量关系。结果显示,房地产业营业税的最主要影响因素是住宅销售价格。由于住宅销售价格变化会带来销售面积的变化,于是,在运用系统GMM分析二者关系的基础上,我们预测了2013~2017年住宅销售价格调控前后的区域间财政收入的基尼系数。我们发现,调控住宅销售价格能够在一定程度上缩小区域财政收入差异,并且这种作用逐年增大。
According to our previous research, the key factor of regional fiscal revenue disparity is business tax, while the regional differences of business tax mainly come from different industry development levels, especially the unbalanced development of real estate industry. Therefore, this article further discusses the difference of regional fiscal revenue from the perspective of real estate business tax. By decomposing the Gini coefficient, we find that commercial sales have the greatest impact on the regional differences in real estate sales taxes. Then we use the provincial data from 2003 to 2012 to build a panel model to examine the relationship between the sales price and the sales area of various types of commercial houses and the real estate sales tax. The results show that the real estate business tax the most important factor is the residential sales price. Due to the change of sales price, the Gini coefficient of inter-regional fiscal revenue before and after the adjustment of residential sales price from 2013 to 2017 is predicted based on the analysis of the relationship between the two. We found that the regulation of residential sales prices to some extent reduce the regional financial revenue differences, and this role has increased year by year.