基于货物税论的房地产税负归宿均衡分析

Equilibrium Analysis of Incidence Tax of Real Estate Based on Commodity Tax Theory

税收对促进房地产市场健康发展具有重要的调控作用。在我国税收制度中,影响房地产市场价格的税种很多,除保有环节外,其他环节的税收也对房地产市场价格起到重要作用。立足于房地产市场流通的全过程,以货物税论为视角,可从局部均衡和一般均衡两个方面对房地产的税收负担归宿进行分析,判定各个税种对房地产市场价格产生的效应。局部均衡分析结果表明,对房地产市场流通的任一环节课税,税收负担都会前转给消费者,最终新的均衡价格将获得提升;一般均衡分析的结论相对复杂,选择性流转税和部分要素税共同起到调节的作用,其税收负担将由土地所有者、房地产开发商、消费者以及从事房地产行业的劳动力和从事其他行业的劳动力共同承担,最终均衡的价格是否上升具有不确定性。

Tax revenue could play an regulatory role in promoting the healthy development of real estate market.In Chinese tax system,there are many taxes which could influence the market price of real estate. In addition to maintaining property tax,other taxes play an important role in the market prices of real estate as well. Based on the entire process of real estate market circulation,a study is conducted in this paper to analyze the incidence tax of real estate in terms of partial equilibrium and general equilibrium from the perspective of commodity tax theory in order to examine the impacts of taxes on the market prices of real estate. Partial equilibrium analysis reveals that tax burden will be transferred to the consumers,and then a new equilibrium price will be increased. The result from general equilibrium analysis will be relatively complicated because selective turnover tax along with some factor tax will play a regulatory role. The tax burden will be undertaken by land owners,real estate developers,consumers,labor force engaged in the real estate industry and labor force engaged in other sectors. But whether the equilibrium price will be increased or not is uncertain.