房地产行业税收负担研究——基于沪、深房地产上市公司的经验数据

Research of Tax Burden in Real Estate Industry——Based on Experience Data of Real Estate Listed Companies in Shanghai and Shenzhen

近年来,房地产行业总体税收负担平均水平与其他行业相比较高。通过多元线性回归方法分析各因素对所得税税负、流转税税负及总税负的影响发现:从公司内部角度来说,会-税差异、融资结构与企业税负负相关,公司规模、盈利能力与企业税负正相关;从外部条件来说,相比于所得税税负,流转税税负对房地产行业的总体税负影响更大。流转税存在的税制问题也是使其税负较高的直接原因。建议采取进一步规范和完善房地产税制体系、加大监管力度等政策措施,以有效降低房地产企业税负。

In recent years, tax of real estate industry is a heavier burden than that of other industries. In this pa- per, a study is conducted to analyze the impact of various factors on income tax burden, turnover tax burden and total tax burden by multivariable linear regression method. The result indicates that the difference between ac- counting and tax and financing structure is negatively related with the corporate tax burden from the internal con- ditions of the company, while company scale and profitability is positively correlated with corporate tax burden. From the external conditions, compared to income tax burden, turnover tax burden has the greatest impact on the overall tax burden of real estate industry. Problems existing in turnover tax are directly responsible for higher tax burden. In order to reduce tax burden of real estate companies effectively, it is necessary to further standardize and improve the real estate tax system. It is still essential to take measures to strengthen the supervision.