摘要
本文基于2017年中国投入产出表及相关宏观数据,构建了中国居民房产税一般均衡模型,阐述了居民房产税改革对我国国民经济的影响。理论分析表明,随着居民房产税税率的不断提高,房地产价格不断降低。房产税一般均衡模型模拟结果表明,居民房产税改革对实际GDP、总产出、总出口、总进口、总投资、居民消费产生负面影响,对政府消费产生正面影响,且影响效果随着房产税税率的提高逐渐增大。同时,房产税改革提高了政府收入,降低了城镇居民和农村居民的可支配收入,在一定程度上缩小了城乡财富分配差距。最后,基于研究结论,提出相应的政策建议。
Based on the 2017 China input-output table and related macro data,this paper constructs a general equilibrium model of Chinese residents’property tax,and elaborates the impact of residential property tax reform on my country’s national economy.Theoretical analysis shows that with the continuous increase of residential property tax rates,real estate prices continue to decrease.The simulation results of the general equilibrium model of property tax show that the reform of residential property tax has a negative impact on actual GDP,total output,total exports,total imports,total investment,and household consumption,and has a positive impact on government consumption,and the effect gradually increases with the increase of the property tax rate.At the same time,the property tax reform has increased government revenue,reduced the disposable income of urban and rural residents,and narrowed the urban-rural wealth distribution gap to a certain extent.Finally,based on the research conclusions,corresponding policy recommendations are proposed.
作者
段梦
娄峰
陈媛媛
Duan Meng;Lou Feng;Chen Yuanyuan
出处
《经济问题探索》
CSSCI
北大核心
2021年第3期53-60,共8页
Inquiry Into Economic Issues
基金
国家社会科学基金重点项目“基于异质性多区域动态CGE模型的间接税归宿与收入分配效应研究”(17AJL014),项目负责人:娄峰
中国社会科学院中国经济社会综合集成与预测中心项目资助,项目负责人:娄峰
北京科学学研究中心项目“北京市经济转型发展动力研究”(20925),项目负责人:娄峰
