The Research On The Effect Of Real Estate Tax Reform On Local Fiscal Revenue

In this paper,three reform models are designed for the real estate tax reform in the holding sector,and the real estate tax revenue is simulated and measured by the relevant data of Shandong province from 2007 to 2015.The results show that: From the three modes of real estate tax simulation calculation quantity analyses,three reform mode of real estate tax revenue are higher than before the property tax and land use tax law,the sum of bring the local finance income increased significantly,if the real estate tax reform with higher tax area and low tax rates,local fiscal revenue will decrease,lead to a bigger place fiscal gap,set lower duty-free area of 25 square meters,and higher rate of 1.6% will avoid the decrease of local fiscal revenue,but the income effect is weak,the proportion of local tax than current retain only link real estate tax increases by 5%.But if the real estate tax reform with complete coverage of the tax base of mode 1 and mode 2,the effect on the local finance income is very obvious,if the scheme in residential real estate tax rate of1.2%,can make the real estate tax revenues accounted for the proportion of local tax revenue of 28%,than the current keep link real estate taxes accounted for the proportion of local tax revenue increased by 14%,the local fiscal gap fill rate of 43%;If choose plan B under mode 2,the tax rate of 0.8% for the first set of housing,the housing tax rate of 1.6%,can make the real estate tax of 24% of local tax revenues,increased by 13%,before the reform of local finance make up the rate of 31%,thus,the whole mode with high rate of local fiscal revenue income effect is good and the proportion of local taxes have reached more than 20% of the level,can make important local taxes,if the future with the advancement of reform and the expansion of the real estate tax base,but has become a potential local duty.But on the design of the real estate tax reform,residents tax fairness into consideration,in order to avoid the residents in the long life of tax burden greatly increased,at the same time to ensure that the real estate tax can bring sufficient source of income for local,this paper holds that the rate of residential real estate using a flat rate plan is more appropriate,at the same time,through the reform of the econometric analysis of real estate tax of local fiscal revenue growth was significantly positive correlation,the increase of real estate tax can cause local fiscal revenue increased faster than the real estate tax increase,and the correlation with long-term stability.Finally,according to the results of the empirical study of the full text is summarized,and speed up the real estate tax legislation,perfect the system of real estate registration,the construction of tax base assessment system,determine reasonable real estate tax system and tax collection and administration mode in five aspects,such as relevant policy Suggestions are put forward.