作　　者： ; ;

机构地区： 东北财经大学财政税务学院

出　　处： 《预测》 2008年第2期8-12,26,共6页

摘　　要： 近年来中国税收收入呈现出持续高速增长的态势。本文以房地产业企业所得税为对象,考察了经济性因素、管理性因素和政策性因素对税收超常增长的影响。税收增长计量模型的实证检验结果表明,房地产业企业所得税的收入弹性约为1.21。税收征管效率的提高和税收政策的变动都不同程度地促进了税收的增长。其中,税收征管效率的提高对房地产业企业所得税收入增长的促进作用明显。 Recent years have seen the rapid increase of tax revenue in China. This paper examined the effects on tax revenue of enterprise income tax of real estate industry caused by facts in economy, administration and policy. The result of empirical study illustrates that elasticity of enterprise income tax of real estate industry is about 1.21. The improvement of tax administration and the adjustment of tax policy also contribute to the growth of tax revenue. Among them, tax administration efficiency plays a prominent role in the rapid increase of tax revenue of enterprise income tax of real estate industry.

关 键 词： 房地产业 企业所得税 税收弹性

领　　域： [经济管理]