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本文通过构建CGE模型来分析房地产税收对房地产市场波动效果,通过31个省市的近三年面板数据分析发现,土地增值税税率的升高,将会引起住宅交易量的减少,房地产企业所得税税率的提高,将促进住宅交易量的增加。
This article analyzes the effect of real estate tax on the real estate market by building a CGE model. Through panel data analysis of 31 provinces and cities in recent three years, it is found that the increase of the land value-added tax rate will lead to the decrease of the residential transaction volume. The real estate enterprise income tax rate The increase will promote the increase of residential transactions.