摘要
由于中国分税制改革的不彻底,造成了地方财政拮据。地方事权的扩大,地方税收减免及共享税税种增多等因素加深了财政困难程度。地方政府为摆脱财政困境,以地生财,导致房价不断升高。在理论探讨的基础上,通过相关数据比较和地方财政与房价计量模型对结论进行了回归分析。最后为缓解"土地财政"对房价的压力,提出扩大地方财政的财税对策。
The incomplete tax allocation system reform of China resulted in the local financial being shortage. The expansion of local powers and local tax reducing and share tax rising etc. factors enhanced the financial difficulties. In order to get rid of financial difficulties, local governments made money by selling land. It led to apartment prices continue increasing. Basing on the theory study, this paper tested conclusion by datum comparison, local financial and apartment prices econometric model. Finally this paper proposes extending the local fiscal revenue measures to alleviate ＂land finance＂ forming pressure on apartment prices.
出处
《河北大学学报（哲学社会科学版）》
CSSCI
北大核心
2011年第1期46-52,共7页
Journal of Hebei University(Philosophy and Social Science)
关键词
分税制
地方财政
房价
财税对策
Tax allocation system
Local fiscal
Apartments prices
Tax Policy
