摘要(yao)：高(gao)(gao)(gao)(gao)校(xiao)(xiao)(xiao)后(hou)(hou)(hou)勤社會(hui)(hui)化(hua)改革(ge)關系(xi)(xi)(xi)到高(gao)(gao)(gao)(gao)校(xiao)(xiao)(xiao)后(hou)(hou)(hou)勤經(jing)濟實(shi)體作為獨立的(de)(de)納稅(shui)人應該(gai)享(xiang)受和(he)承擔的(de)(de)法定權利與(yu)義務(wu)(wu)，關系(xi)(xi)(xi)到稅(shui)務(wu)(wu)機關對(dui)高(gao)(gao)(gao)(gao)校(xiao)(xiao)(xiao)后(hou)(hou)(hou)勤經(jing)濟實(shi)體的(de)(de)稅(shui)收管(guan)(guan)理(li)，關系(xi)(xi)(xi)到稅(shui)收如(ru)何發揮調節經(jing)濟、服務(wu)(wu)于(yu)經(jing)濟、服務(wu)(wu)于(yu)社會(hui)(hui)的(de)(de)作用(yong)。文(wen)章(zhang)試從高(gao)(gao)(gao)(gao)校(xiao)(xiao)(xiao)后(hou)(hou)(hou)勤社會(hui)(hui)化(hua)改革(ge)的(de)(de)方向和(he)目標模式(shi)入(ru)手，理(li)清(qing)高(gao)(gao)(gao)(gao)校(xiao)(xiao)(xiao)后(hou)(hou)(hou)勤社會(hui)(hui)化(hua)改革(ge)涉(she)及的(de)(de)稅(shui)收問(wen)題和(he)稅(shui)收政策，分析高(gao)(gao)(gao)(gao)校(xiao)(xiao)(xiao)后(hou)(hou)(hou)勤社會(hui)(hui)化(hua)改革(ge)稅(shui)收征管(guan)(guan)存在的(de)(de)主要(yao)問(wen)題，提(ti)出高(gao)(gao)(gao)(gao)校(xiao)(xiao)(xiao)后(hou)(hou)(hou)勤社會(hui)(hui)化(hua)稅(shui)收規(gui)范化(hua)管(guan)(guan)理(li)的(de)(de)措施。

關鍵詞：高校后勤改革；后勤社會(hui)化；稅收管理；規范化

高(gao)校(xiao)后(hou)勤社會化改(gai)革(ge)給高(gao)校(xiao)的管理(li)與發(fa)展帶來了生機和活力，由此(ci)而引發(fa)的稅收問題成為高(gao)校(xiao)和稅務部(bu)門乃至(zhi)全社會共同關注的問題。它不僅關系(xi)到高(gao)校(xiao)后(hou)勤改(gai)革(ge)的發(fa)展，關系(xi)到稅收能否規范化管理(li)，也關系(xi)到經濟社會的協調發(fa)展。

高(gao)校(xiao)(xiao)(xiao)后(hou)(hou)勤社(she)會(hui)(hui)(hui)化(hua)活(huo)動(dong)主要表(biao)現為(wei)高(gao)校(xiao)(xiao)(xiao)后(hou)(hou)勤經濟(ji)實體(ti)從事學(xue)生(sheng)公(gong)寓、教師(shi)(shi)公(gong)寓、食堂(tang)(tang)經營和為(wei)高(gao)校(xiao)(xiao)(xiao)教學(xue)提供(gong)(gong)后(hou)(hou)勤服(fu)務(wu)(wu)；利用(yong)(yong)學(xue)生(sheng)公(gong)寓、教師(shi)(shi)公(gong)寓和食堂(tang)(tang)等(deng)高(gao)校(xiao)(xiao)(xiao)后(hou)(hou)勤服(fu)務(wu)(wu)設施向社(she)會(hui)(hui)(hui)人(ren)員提供(gong)(gong)服(fu)務(wu)(wu)；社(she)會(hui)(hui)(hui)性投資建(jian)立的(de)為(wei)高(gao)校(xiao)(xiao)(xiao)學(xue)生(sheng)提供(gong)(gong)住宿服(fu)務(wu)(wu)；高(gao)校(xiao)(xiao)(xiao)后(hou)(hou)勤實體(ti)為(wei)高(gao)校(xiao)(xiao)(xiao)師(shi)(shi)生(sheng)食堂(tang)(tang)提供(gong)(gong)的(de)服(fu)務(wu)(wu)；設置在高(gao)校(xiao)(xiao)(xiao)內的(de)實行社(she)會(hui)(hui)(hui)化(hua)管理和獨立核算的(de)食堂(tang)(tang)向師(shi)(shi)生(sheng)或向社(she)會(hui)(hui)(hui)提供(gong)(gong)餐(can)飲服(fu)務(wu)(wu)等(deng)。高(gao)校(xiao)(xiao)(xiao)后(hou)(hou)勤社(she)會(hui)(hui)(hui)化(hua)改革是將(jiang)高(gao)校(xiao)(xiao)(xiao)后(hou)(hou)勤服(fu)務(wu)(wu)納入市(shi)場(chang)(chang)經濟(ji)體(ti)制，運用(yong)(yong)市(shi)場(chang)(chang)機制，建(jian)立由政(zheng)府引導的(de)、社(she)會(hui)(hui)(hui)承擔為(wei)主的(de)，適合高(gao)校(xiao)(xiao)(xiao)辦學(xue)需要的(de)法人(ren)化(hua)、市(shi)場(chang)(chang)化(hua)的(de)后(hou)(hou)勤服(fu)務(wu)(wu)體(ti)系。

高校后(hou)勤社(she)(she)會(hui)(hui)化改革的(de)(de)主要目的(de)(de)，是將(jiang)高校中具(ju)有(you)經營性、社(she)(she)會(hui)(hui)性和(he)服務性的(de)(de)活動納(na)入到市場化發(fa)展的(de)(de)軌道，作為市場經濟(ji)的(de)(de)組成部分(fen)，參與市場競爭(zheng)。從稅(shui)收(shou)角度來說，這(zhe)就意味著高校后(hou)勤經濟(ji)實體(ti)作為一(yi)個(ge)獨(du)立的(de)(de)納(na)稅(shui)人，享受和(he)承擔稅(shui)法規定的(de)(de)權利與義務。這(zhe)不僅符合市場經濟(ji)發(fa)展要求，增(zeng)加社(she)(she)會(hui)(hui)供給，而且(qie)還可以(yi)為國家(jia)貢獻(xian)稅(shui)收(shou)。同時，高校后(hou)勤社(she)(she)會(hui)(hui)化后(hou)，可將(jiang)主要精力用于(yu)教學和(he)科研，減輕(qing)我國長(chang)期以(yi)來計劃體(ti)制模式下高校辦學形成的(de)(de)沉重負擔。

一、高校(xiao)后勤社會化改(gai)革涉及的稅收問(wen)題和(he)現行稅收政策

本文作者：趙(zhao)曉莉吳(wu)曉燕周京奎工作單(dan)位：南開大學

理論模型

考慮到住(zhu)(zhu)宅(zhai)(zhai)市場的(de)(de)(de)(de)風險因(yin)素對家庭(ting)消費(fei)決策(ce)的(de)(de)(de)(de)影響，本文仍(reng)將沿著Merton(1971)和(he)史永東等(2009)的(de)(de)(de)(de)建模(mo)思路，將住(zhu)(zhu)宅(zhai)(zhai)權屬選擇概(gai)率納入(ru)非住(zhu)(zhu)宅(zhai)(zhai)耐(nai)用(yong)(yong)品(pin)消費(fei)決策(ce)的(de)(de)(de)(de)隨(sui)機(ji)最優控制模(mo)型。假定(ding)(ding)在(zai)一個無交(jiao)易成(cheng)本的(de)(de)(de)(de)經濟中(zhong)，代(dai)(dai)表(biao)性(xing)消費(fei)者(zhe)在(zai)t期的(de)(de)(de)(de)非住(zhu)(zhu)宅(zhai)(zhai)耐(nai)用(yong)(yong)品(pin)消費(fei)為(wei)(wei)C(t)，住(zhu)(zhu)宅(zhai)(zhai)消費(fei)為(wei)(wei)H(t)。為(wei)(wei)簡化分(fen)析，假定(ding)(ding)無論自有(you)住(zhu)(zhu)宅(zhai)(zhai)者(zhe)還(huan)是(shi)租房者(zhe)，其消費(fei)的(de)(de)(de)(de)住(zhu)(zhu)宅(zhai)(zhai)面(mian)積(ji)和(he)質量(liang)相同，且住(zhu)(zhu)宅(zhai)(zhai)是(shi)無限可分(fen)的(de)(de)(de)(de)。該代(dai)(dai)表(biao)性(xing)家庭(ting)的(de)(de)(de)(de)效用(yong)(yong)函數(shu)U(C，H)滿足(zu):U''''C(C，H)＞0，U''''H(C，H)＞0，U″CC(C，H)＜0，U″HH＜0(1)假定(ding)(ding)代(dai)(dai)表(biao)性(xing)家庭(ting)在(zai)每期有(you)兩(liang)(liang)個收入(ru)來源:一是(shi)工資(zi)(zi)收入(ru)Ⅰ，假定(ding)(ding)它滿足(zu)dI(t)=Ydt，其中(zhong)，Y為(wei)(wei)常數(shu)。為(wei)(wei)簡化分(fen)析，假定(ding)(ding)該家庭(ting)僅有(you)兩(liang)(liang)類(lei)(lei)資(zi)(zi)產(chan)，即無風險資(zi)(zi)產(chan)F和(he)住(zhu)(zhu)宅(zhai)(zhai)資(zi)(zi)產(chan)H。我(wo)們(men)用(yong)(yong)A={F，H}來代(dai)(dai)表(biao)該家庭(ting)擁有(you)的(de)(de)(de)(de)資(zi)(zi)產(chan)集。上述兩(liang)(liang)類(lei)(lei)資(zi)(zi)產(chan)的(de)(de)(de)(de)收益構成(cheng)了該家庭(ting)的(de)(de)(de)(de)資(zi)(zi)產(chan)性(xing)收入(ru)。假定(ding)(ding)Pi(t)分(fen)別為(wei)(wei)無風險資(zi)(zi)產(chan)和(he)住(zhu)(zhu)宅(zhai)(zhai)資(zi)(zi)產(chan)的(de)(de)(de)(de)價格，并且服從如下(xia)Ito⌒過程:

數據、變量與方法

(一)數(shu)(shu)據(ju)(ju)與變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)選(xuan)(xuan)(xuan)(xuan)(xuan)取(qu)美(mei)國商務部與統計(ji)(ji)(ji)(ji)局聯合(he)進行(xing)了(le)(le)一個(ge)(ge)(ge)項(xiang)目———美(mei)國都市(shi)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)調(diao)(diao)查(cha)(AmericanHousingSurvey:Met-ropolitanSurvey)，每7年(nian)(nian)(nian)對(dui)(dui)Boston、Miami、NewOrleans、Atlanta、LasVegas、Dalas、Seattle等41個(ge)(ge)(ge)城市(shi)和(he)地區(qu)(qu)(qu)(qu)輪流作一次(ci)(ci)調(diao)(diao)查(cha)，取(qu)得(de)(de)被(bei)訪(fang)問者(zhe)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)信息(xi)(如住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)屬(shu)、家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)年(nian)(nian)(nian)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)、房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋結(jie)構類(lei)型(xing)(xing)(xing)(xing)(xing)等)和(he)個(ge)(ge)(ge)人(ren)信息(xi)(如戶(hu)主(zhu)(zhu)(zhu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)年(nian)(nian)(nian)齡(ling)(ling)、教育(yu)水(shui)平(ping)(ping)(ping)、種(zhong)族(zu)等)。本(ben)(ben)文(wen)(wen)(wen)使(shi)(shi)用(yong)(yong)(yong)(yong)2002年(nian)(nian)(nian)、2004年(nian)(nian)(nian)和(he)2007年(nian)(nian)(nian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)調(diao)(diao)查(cha)數(shu)(shu)據(ju)(ju)①，該(gai)數(shu)(shu)據(ju)(ju)涵蓋了(le)(le)Baltimore、Boston、Houston、Miami的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)Hialeah、Minneapolis的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)SaintPaul、Tampa的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)Saint、Petersburg的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)Clearwater和(he)WashingtonDC等33個(ge)(ge)(ge)地區(qu)(qu)(qu)(qu)通過(guo)隨(sui)機抽樣確定(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)147214個(ge)(ge)(ge)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)，如此樣本(ben)(ben)容量(liang)(liang)(liang)(liang)(liang)(liang)(liang)，應該(gai)能(neng)充(chong)分(fen)體(ti)現(xian)不同家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)異質性，可(ke)以做很(hen)好的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)政策對(dui)(dui)比(bi)分(fen)析。同時(shi)(shi)，我們(men)以2002年(nian)(nian)(nian)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)基(ji)期，利用(yong)(yong)(yong)(yong)美(mei)國CPI數(shu)(shu)據(ju)(ju)將模(mo)型(xing)(xing)(xing)(xing)(xing)中(zhong)(zhong)所(suo)有(you)(you)價(jia)(jia)(jia)值型(xing)(xing)(xing)(xing)(xing)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)轉(zhuan)換為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)實際變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)。本(ben)(ben)文(wen)(wen)(wen)所(suo)使(shi)(shi)用(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)涉及(ji)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)、家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)、戶(hu)主(zhu)(zhu)(zhu)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)等。各(ge)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)定(ding)(ding)(ding)義如下:1．住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)相關(guan)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)h_value代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)居民住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)值;h_ownship代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)屬(shu)選(xuan)(xuan)(xuan)(xuan)(xuan)擇(ze)(ze)(ze)(ze)(ze)，權(quan)(quan)屬(shu)類(lei)型(xing)(xing)(xing)(xing)(xing)分(fen)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)租(zu)(zu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)和(he)個(ge)(ge)(ge)人(ren)自有(you)(you)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)。住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)結(jie)構特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)主(zhu)(zhu)(zhu)要包(bao)括:房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)齡(ling)(ling)h_age、房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)結(jie)構類(lei)型(xing)(xing)(xing)(xing)(xing)h_type(獨立(li)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)定(ding)(ding)(ding)義為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)1，公寓定(ding)(ding)(ding)義為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)0)、房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋是(shi)(shi)(shi)(shi)否(fou)(fou)(fou)有(you)(you)空調(diao)(diao)d_airconditioner、住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)所(suo)在建(jian)筑(zhu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)樓(lou)層數(shu)(shu)store_num、住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)面(mian)(mian)積(ji)h_area、房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)使(shi)(shi)用(yong)(yong)(yong)(yong)成(cheng)本(ben)(ben)h_cost、臥室(shi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)room_num。住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)鄰(lin)(lin)里(li)(li)(li)(li)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)包(bao)括:住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)區(qu)(qu)(qu)(qu)位(wei)(wei)(wei)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)向量(liang)(liang)(liang)(liang)(liang)(liang)(liang)h_locat(1為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)市(shi)中(zhong)(zhong)心，0為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)郊區(qu)(qu)(qu)(qu))、1～2個(ge)(ge)(ge)街(jie)(jie)區(qu)(qu)(qu)(qu)內是(shi)(shi)(shi)(shi)否(fou)(fou)(fou)有(you)(you)停(ting)車(che)場(chang)(chang)d_parking、鄰(lin)(lin)里(li)(li)(li)(li)是(shi)(shi)(shi)(shi)否(fou)(fou)(fou)有(you)(you)嚴重的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)噪(zao)音(yin)d_comnoise、對(dui)(dui)鄰(lin)(lin)里(li)(li)(li)(li)購(gou)物(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)滿意度(du)d_shopping_satis、對(dui)(dui)鄰(lin)(lin)里(li)(li)(li)(li)居住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)環境的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)評(ping)價(jia)(jia)(jia)live_neighbor_rate、1～2個(ge)(ge)(ge)街(jie)(jie)區(qu)(qu)(qu)(qu)內是(shi)(shi)(shi)(shi)否(fou)(fou)(fou)有(you)(you)工(gong)(gong)(gong)廠等工(gong)(gong)(gong)業企業d_factory、社(she)區(qu)(qu)(qu)(qu)內是(shi)(shi)(shi)(shi)否(fou)(fou)(fou)有(you)(you)娛樂設施h_recfac。2．家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)社(she)會(hui)經(jing)(jing)濟(ji)(ji)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)及(ji)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)類(lei)型(xing)(xing)(xing)(xing)(xing)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)社(she)會(hui)經(jing)(jing)濟(ji)(ji)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)主(zhu)(zhu)(zhu)要包(bao)括:住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)成(cheng)本(ben)(ben)h_cost、房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)屋單(dan)位(wei)(wei)(wei)面(mian)(mian)積(ji)上(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)產(chan)(chan)(chan)(chan)(chan)稅(shui)額per_pt、房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)價(jia)(jia)(jia)租(zu)(zu)金(jin)比(bi)pr_rent、家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)年(nian)(nian)(nian)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)inc、家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)總人(ren)口數(shu)(shu)pop。另外，為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)減少異方(fang)(fang)差(cha)，我們(men)也(ye)對(dui)(dui)單(dan)位(wei)(wei)(wei)面(mian)(mian)積(ji)上(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)產(chan)(chan)(chan)(chan)(chan)稅(shui)、家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)年(nian)(nian)(nian)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)做了(le)(le)對(dui)(dui)數(shu)(shu)處理。戶(hu)主(zhu)(zhu)(zhu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)社(she)會(hui)經(jing)(jing)濟(ji)(ji)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)主(zhu)(zhu)(zhu)要包(bao)括:戶(hu)主(zhu)(zhu)(zhu)性別hh_sex(男性定(ding)(ding)(ding)義為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)1，女性為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)0)、婚姻(yin)狀(zhuang)況(kuang)married(1為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)已婚，0為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)未(wei)婚)、種(zhong)族(zu)hh_race(白人(ren)定(ding)(ding)(ding)義為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)1，其(qi)他有(you)(you)色人(ren)種(zhong)定(ding)(ding)(ding)義為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)0)、受(shou)教育(yu)程(cheng)度(du)edu_level和(he)年(nian)(nian)(nian)齡(ling)(ling)hh_age。考(kao)慮到戶(hu)主(zhu)(zhu)(zhu)年(nian)(nian)(nian)齡(ling)(ling)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)影(ying)響可(ke)能(neng)是(shi)(shi)(shi)(shi)非線性的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，我們(men)控制了(le)(le)年(nian)(nian)(nian)齡(ling)(ling)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)平(ping)(ping)(ping)方(fang)(fang)項(xiang)hh_agesq。本(ben)(ben)文(wen)(wen)(wen)從(cong)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)和(he)戶(hu)主(zhu)(zhu)(zhu)種(zhong)族(zu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)角度(du)來劃分(fen)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)類(lei)型(xing)(xing)(xing)(xing)(xing)，其(qi)中(zhong)(zhong)把家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)按從(cong)低(di)到高的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)順(shun)序平(ping)(ping)(ping)均分(fen)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)5個(ge)(ge)(ge)組，依次(ci)(ci)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)低(di)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)(l_inc)、中(zhong)(zhong)低(di)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ml_inc)、中(zhong)(zhong)等收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)m_inc、中(zhong)(zhong)高收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)(mh_inc)和(he)高收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)(h_inc)，分(fen)別代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)5種(zhong)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)類(lei)型(xing)(xing)(xing)(xing)(xing)。(二(er))計(ji)(ji)(ji)(ji)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)模(mo)型(xing)(xing)(xing)(xing)(xing)在本(ben)(ben)文(wen)(wen)(wen)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)研究中(zhong)(zhong)，我們(men)通過(guo)三(san)個(ge)(ge)(ge)步驟(zou)來分(fen)析房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)產(chan)(chan)(chan)(chan)(chan)稅(shui)對(dui)(dui)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)屬(shu)選(xuan)(xuan)(xuan)(xuan)(xuan)擇(ze)(ze)(ze)(ze)(ze)和(he)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)需(xu)(xu)求(qiu)(qiu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)影(ying)響。首先(xian)，利用(yong)(yong)(yong)(yong)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)價(jia)(jia)(jia)格(ge)(ge)模(mo)型(xing)(xing)(xing)(xing)(xing)(housepricehedonicmodel)估(gu)計(ji)(ji)(ji)(ji)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)價(jia)(jia)(jia)格(ge)(ge);然后(hou)利用(yong)(yong)(yong)(yong)所(suo)估(gu)計(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)價(jia)(jia)(jia)格(ge)(ge)計(ji)(ji)(ji)(ji)算(suan)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)需(xu)(xu)求(qiu)(qiu);最(zui)后(hou)給(gei)出利用(yong)(yong)(yong)(yong)Heckman模(mo)型(xing)(xing)(xing)(xing)(xing)得(de)(de)出的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)產(chan)(chan)(chan)(chan)(chan)稅(shui)、住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)屬(shu)選(xuan)(xuan)(xuan)(xuan)(xuan)擇(ze)(ze)(ze)(ze)(ze)行(xing)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)和(he)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)需(xu)(xu)求(qiu)(qiu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基(ji)本(ben)(ben)模(mo)型(xing)(xing)(xing)(xing)(xing)和(he)擴(kuo)(kuo)展模(mo)型(xing)(xing)(xing)(xing)(xing)估(gu)計(ji)(ji)(ji)(ji)結(jie)果(guo)。1．住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)價(jia)(jia)(jia)格(ge)(ge)模(mo)型(xing)(xing)(xing)(xing)(xing)我們(men)使(shi)(shi)用(yong)(yong)(yong)(yong)標(biao)準的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)價(jia)(jia)(jia)格(ge)(ge)模(mo)型(xing)(xing)(xing)(xing)(xing)估(gu)計(ji)(ji)(ji)(ji)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)價(jia)(jia)(jia)格(ge)(ge)，模(mo)型(xing)(xing)(xing)(xing)(xing)中(zhong)(zhong)解(jie)釋(shi)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)取(qu)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)價(jia)(jia)(jia)值的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)對(dui)(dui)數(shu)(shu)。ln(h_valuei)=α0+α1Xi1+α2Xi2+εi(26)其(qi)中(zhong)(zhong):Xi1代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)第i個(ge)(ge)(ge)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)結(jie)構特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)向量(liang)(liang)(liang)(liang)(liang)(liang)(liang)，包(bao)括:臥室(shi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)room_num;住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)類(lei)型(xing)(xing)(xing)(xing)(xing)h_type，1為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)獨立(li)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)，0為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)公寓;住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)面(mian)(mian)積(ji)h_area;房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)齡(ling)(ling)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)h_age;住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)是(shi)(shi)(shi)(shi)否(fou)(fou)(fou)有(you)(you)空調(diao)(diao)d_airconditioner;住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)所(suo)在建(jian)筑(zhu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)樓(lou)層store_num。Xi2代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)第i個(ge)(ge)(ge)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)鄰(lin)(lin)里(li)(li)(li)(li)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)向量(liang)(liang)(liang)(liang)(liang)(liang)(liang)，包(bao)括:社(she)區(qu)(qu)(qu)(qu)是(shi)(shi)(shi)(shi)否(fou)(fou)(fou)提供(gong)娛樂設施d_recfac;1～2個(ge)(ge)(ge)街(jie)(jie)區(qu)(qu)(qu)(qu)內是(shi)(shi)(shi)(shi)否(fou)(fou)(fou)有(you)(you)停(ting)車(che)場(chang)(chang)d_parking;1～2個(ge)(ge)(ge)街(jie)(jie)區(qu)(qu)(qu)(qu)內是(shi)(shi)(shi)(shi)否(fou)(fou)(fou)有(you)(you)嚴重的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)噪(zao)音(yin)d_comnoise;鄰(lin)(lin)里(li)(li)(li)(li)購(gou)物(wu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)滿意度(du)d_shopping_satis;1～2個(ge)(ge)(ge)街(jie)(jie)區(qu)(qu)(qu)(qu)內是(shi)(shi)(shi)(shi)否(fou)(fou)(fou)有(you)(you)工(gong)(gong)(gong)廠等工(gong)(gong)(gong)業企業d_factory;住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)區(qu)(qu)(qu)(qu)位(wei)(wei)(wei)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)h_locat，1表(biao)(biao)(biao)(biao)示(shi)市(shi)中(zhong)(zhong)心，0表(biao)(biao)(biao)(biao)示(shi)郊區(qu)(qu)(qu)(qu);對(dui)(dui)鄰(lin)(lin)里(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)滿意度(du)live_neighbor_rate。εi代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)誤(wu)(wu)(wu)(wu)差(cha)項(xiang);α0是(shi)(shi)(shi)(shi)常數(shu)(shu)項(xiang)，α1、α2代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)各(ge)向量(liang)(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)系(xi)數(shu)(shu)。2．住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)需(xu)(xu)求(qiu)(qiu)利用(yong)(yong)(yong)(yong)以上(shang)(shang)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)價(jia)(jia)(jia)格(ge)(ge)模(mo)型(xing)(xing)(xing)(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)回歸(gui)結(jie)果(guo)，計(ji)(ji)(ji)(ji)算(suan)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)需(xu)(xu)求(qiu)(qiu):demand=α^0+α^1Xi1+α^2Xi2(27)其(qi)中(zhong)(zhong)，demand代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)第i個(ge)(ge)(ge)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)需(xu)(xu)求(qiu)(qiu)，α^0、α^1、α^2為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)式(25)中(zhong)(zhong)各(ge)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)估(gu)計(ji)(ji)(ji)(ji)系(xi)數(shu)(shu)，解(jie)釋(shi)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)同式(25)類(lei)似。3．房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)產(chan)(chan)(chan)(chan)(chan)稅(shui)、住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)屬(shu)選(xuan)(xuan)(xuan)(xuan)(xuan)擇(ze)(ze)(ze)(ze)(ze)與住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)需(xu)(xu)求(qiu)(qiu)由于(yu)本(ben)(ben)文(wen)(wen)(wen)所(suo)使(shi)(shi)用(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)調(diao)(diao)查(cha)數(shu)(shu)據(ju)(ju)存(cun)在家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)屬(shu)選(xuan)(xuan)(xuan)(xuan)(xuan)擇(ze)(ze)(ze)(ze)(ze)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)樣本(ben)(ben)偏(pian)(pian)誤(wu)(wu)(wu)(wu)問題，直(zhi)接用(yong)(yong)(yong)(yong)OLS法得(de)(de)出的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)參數(shu)(shu)估(gu)計(ji)(ji)(ji)(ji)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)可(ke)能(neng)出現(xian)偏(pian)(pian)誤(wu)(wu)(wu)(wu)，因此本(ben)(ben)文(wen)(wen)(wen)使(shi)(shi)用(yong)(yong)(yong)(yong)Heckman模(mo)型(xing)(xing)(xing)(xing)(xing)進行(xing)分(fen)析。首先(xian)，以住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)屬(shu)選(xuan)(xuan)(xuan)(xuan)(xuan)擇(ze)(ze)(ze)(ze)(ze)作為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)第一階段(duan)估(gu)計(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)解(jie)釋(shi)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)進行(xing)Probit估(gu)計(ji)(ji)(ji)(ji)，以確定(ding)(ding)(ding)消(xiao)費(fei)(fei)者(zhe)進行(xing)權(quan)(quan)屬(shu)選(xuan)(xuan)(xuan)(xuan)(xuan)擇(ze)(ze)(ze)(ze)(ze)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)決定(ding)(ding)(ding)因素。該(gai)基(ji)準模(mo)型(xing)(xing)(xing)(xing)(xing)如下:Prob(own=1|•)=β0+β1per_pti+β2pr_renti+fβ3i，fZi，f+γi(28)其(qi)中(zhong)(zhong):被(bei)解(jie)釋(shi)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)own代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)權(quan)(quan)屬(shu)選(xuan)(xuan)(xuan)(xuan)(xuan)擇(ze)(ze)(ze)(ze)(ze)(自己擁有(you)(you)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)，變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)值為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)1，租(zu)(zu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)則(ze)(ze)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)值為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)0)，per_pt為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)單(dan)位(wei)(wei)(wei)面(mian)(mian)積(ji)上(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)產(chan)(chan)(chan)(chan)(chan)稅(shui)額;pr_rent代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)單(dan)位(wei)(wei)(wei)面(mian)(mian)積(ji)上(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)價(jia)(jia)(jia)租(zu)(zu)金(jin)比(bi);Z代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)控制變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)，包(bao)括戶(hu)主(zhu)(zhu)(zhu)和(he)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)社(she)會(hui)經(jing)(jing)濟(ji)(ji)特(te)(te)(te)(te)(te)(te)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)，具體(ti)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei):戶(hu)主(zhu)(zhu)(zhu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)受(shou)教育(yu)水(shui)平(ping)(ping)(ping)edu_level、種(zhong)族(zu)hh_race、性別hh_sex、婚姻(yin)狀(zhuang)況(kuang)married、年(nian)(nian)(nian)齡(ling)(ling)hh_age、年(nian)(nian)(nian)齡(ling)(ling)平(ping)(ping)(ping)方(fang)(fang)項(xiang)hh_agesq、住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)費(fei)(fei)用(yong)(yong)(yong)(yong)h_cost、家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)對(dui)(dui)數(shu)(shu)lninc、家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)人(ren)口數(shu)(shu)pop;γi是(shi)(shi)(shi)(shi)誤(wu)(wu)(wu)(wu)差(cha)項(xiang);β1、β2、是(shi)(shi)(shi)(shi)各(ge)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)系(xi)數(shu)(shu)。在三(san)個(ge)(ge)(ge)年(nian)(nian)(nian)度(du)混(hun)合(he)截面(mian)(mian)數(shu)(shu)據(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)回歸(gui)模(mo)型(xing)(xing)(xing)(xing)(xing)中(zhong)(zhong)，我們(men)還控制了(le)(le)時(shi)(shi)間(jian)虛擬(ni)(ni)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)和(he)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)產(chan)(chan)(chan)(chan)(chan)稅(shui)與時(shi)(shi)間(jian)虛擬(ni)(ni)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)交叉項(xiang)，以考(kao)察房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)產(chan)(chan)(chan)(chan)(chan)稅(shui)對(dui)(dui)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)消(xiao)費(fei)(fei)影(ying)響效應在不同年(nian)(nian)(nian)度(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)差(cha)異。其(qi)次(ci)(ci)，為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)了(le)(le)糾正選(xuan)(xuan)(xuan)(xuan)(xuan)擇(ze)(ze)(ze)(ze)(ze)性偏(pian)(pian)誤(wu)(wu)(wu)(wu)，需(xu)(xu)要從(cong)Probit估(gu)計(ji)(ji)(ji)(ji)式中(zhong)(zhong)得(de)(de)到轉(zhuan)換比(bi)率(inversemillsratio)λ，作為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)第二(er)階段(duan)估(gu)計(ji)(ji)(ji)(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)修正參數(shu)(shu)。最(zui)后(hou)，再利用(yong)(yong)(yong)(yong)OLS方(fang)(fang)法進行(xing)估(gu)計(ji)(ji)(ji)(ji)。基(ji)本(ben)(ben)模(mo)型(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei):lndemand=β0+β1per_pti+fβ2i，fZi，f+β3λi+εi(29)其(qi)中(zhong)(zhong):Z代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)控制變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang);β3為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)轉(zhuan)換比(bi)率的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)待估(gu)系(xi)數(shu)(shu)，如果(guo)該(gai)系(xi)數(shu)(shu)顯著，則(ze)(ze)證明樣本(ben)(ben)存(cun)在選(xuan)(xuan)(xuan)(xuan)(xuan)擇(ze)(ze)(ze)(ze)(ze)性偏(pian)(pian)誤(wu)(wu)(wu)(wu)，否(fou)(fou)(fou)則(ze)(ze)表(biao)(biao)(biao)(biao)明選(xuan)(xuan)(xuan)(xuan)(xuan)擇(ze)(ze)(ze)(ze)(ze)性偏(pian)(pian)誤(wu)(wu)(wu)(wu)不存(cun)在，此時(shi)(shi)就可(ke)以認為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)OLS的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)估(gu)計(ji)(ji)(ji)(ji)結(jie)果(guo)是(shi)(shi)(shi)(shi)有(you)(you)效的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)①。為(wei)(wei)(wei)(wei)(wei)(wei)(wei)(wei)了(le)(le)檢驗房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)產(chan)(chan)(chan)(chan)(chan)稅(shui)對(dui)(dui)不同收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)水(shui)平(ping)(ping)(ping)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)影(ying)響差(cha)異，我們(men)引入(ru)(ru)(ru)(ru)了(le)(le)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)水(shui)平(ping)(ping)(ping)虛擬(ni)(ni)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)、房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)產(chan)(chan)(chan)(chan)(chan)稅(shui)與家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)水(shui)平(ping)(ping)(ping)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)交叉項(xiang)，得(de)(de)到擴(kuo)(kuo)展方(fang)(fang)程(cheng):Prob(own=1|•)=β0+β1per_pti+β2pr_renti+fβ3i，fZi，f+kβ4i，kVi，k+kβ5i，kVi，k×per_pt+γilndemand=β0+β1per_pti++fβ2i，fZi，f+kβ3i，kVi，k+kβ4i，kVi，k×per_pt+β5λi+εi(30)其(qi)中(zhong)(zhong)，Vi，k代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)類(lei)型(xing)(xing)(xing)(xing)(xing)，Vi，k×per_pt代(dai)(dai)(dai)(dai)表(biao)(biao)(biao)(biao)第i個(ge)(ge)(ge)家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)住(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)(zhu)宅(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)(zhai)單(dan)位(wei)(wei)(wei)面(mian)(mian)積(ji)上(shang)(shang)房(fang)(fang)(fang)(fang)(fang)(fang)(fang)(fang)產(chan)(chan)(chan)(chan)(chan)稅(shui)與家(jia)(jia)(jia)(jia)庭(ting)(ting)(ting)(ting)(ting)(ting)(ting)(ting)收(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)類(lei)型(xing)(xing)(xing)(xing)(xing)虛擬(ni)(ni)變(bian)(bian)(bian)(bian)量(liang)(liang)(liang)(liang)(liang)(liang)(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)交叉項(xiang)。

估計結果

摘要(yao)：房地(di)(di)產(chan)業(ye)(ye)是我國國民(min)經濟(ji)的(de)(de)一(yi)個支(zhi)柱產(chan)業(ye)(ye)，房地(di)(di)產(chan)市(shi)場的(de)(de)健康(kang)發(fa)展(zhan)(zhan)對整個國民(min)經濟(ji)健康(kang)發(fa)展(zhan)(zhan)具有重(zhong)要(yao)作用(yong)。隨著(zhu)經濟(ji)體制(zhi)改革的(de)(de)不斷深化，房地(di)(di)產(chan)市(shi)場日益活躍，房地(di)(di)產(chan)行業(ye)(ye)快速發(fa)展(zhan)(zhan)，房地(di)(di)產(chan)稅收(shou)逐年大幅增長，已成為地(di)(di)稅收(shou)入的(de)(de)重(zhong)要(yao)組成部分。客(ke)觀分析房地(di)(di)產(chan)業(ye)(ye)稅收(shou)管理(li)現(xian)狀，強(qiang)化房地(di)(di)產(chan)業(ye)(ye)稅收(shou)管理(li)，對促進地(di)(di)稅收(shou)入的(de)(de)持續穩定增長有著(zhu)積(ji)極的(de)(de)意(yi)義(yi)。

關鍵詞：房地(di)產(chan)業稅收管理強化

一(yi)、山西省(sheng)大(da)同市房地產稅收發展現狀(zhuang)

大(da)同市房(fang)地(di)產(chan)行業(ye)近年(nian)(nian)來呈現快(kuai)速(su)增(zeng)(zeng)長(chang)態勢。2006年(nian)(nian)全市房(fang)地(di)產(chan)投(tou)(tou)資為(wei)21．42億元，環(huan)比增(zeng)(zeng)長(chang)46．6％，其中住(zhu)(zhu)宅(zhai)投(tou)(tou)資為(wei)15．44億元，環(huan)比增(zeng)(zeng)長(chang)21．3％。2004年(nian)(nian)至(zhi)2006年(nian)(nian)房(fang)地(di)產(chan)投(tou)(tou)資平均增(zeng)(zeng)速(su)為(wei)50．47％，住(zhu)(zhu)宅(zhai)投(tou)(tou)資在房(fang)地(di)產(chan)投(tou)(tou)資的比重保持在55％以(yi)上，住(zhu)(zhu)宅(zhai)建(jian)設是大(da)同市房(fang)地(di)產(chan)投(tou)(tou)資的主要(yao)方(fang)向(xiang)。

隨著房地(di)產業(ye)的(de)快速發展(zhan)，房地(di)產稅(shui)(shui)收收入大幅增長，已逐漸成(cheng)為(wei)大同市地(di)方(fang)稅(shui)(shui)收的(de)重要來源(yuan)。只有房地(di)產市場健康、穩定(ding)發展(zhan)，才(cai)能(neng)“保”住經濟稅(shui)(shui)源(yuan)，才(cai)能(neng)保證地(di)方(fang)稅(shui)(shui)收持續、穩步增長。

1房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)業稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)發(fa)(fa)(fa)展(zhan)(zhan)主要特(te)點(dian)。一是(shi)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)總(zong)(zong)量(liang)(liang)逐年(nian)(nian)擴大，增(zeng)(zeng)(zeng)(zeng)長(chang)速(su)度(du)(du)逐年(nian)(nian)加(jia)快。近年(nian)(nian)來，隨(sui)著房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)業的(de)(de)(de)(de)迅(xun)猛發(fa)(fa)(fa)展(zhan)(zhan)，房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)總(zong)(zong)量(liang)(liang)逐年(nian)(nian)擴大。2004年(nian)(nian)，大同(tong)(tong)市(shi)(shi)(shi)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)總(zong)(zong)量(liang)(liang)僅為(wei)4484．07萬(wan)元(yuan)(yuan)(yuan)(yuan)(yuan)；2005年(nian)(nian)達(da)到6140．42萬(wan)元(yuan)(yuan)(yuan)(yuan)(yuan)，同(tong)(tong)比(bi)(bi)增(zeng)(zeng)(zeng)(zeng)收(shou)(shou)(shou)(shou)(shou)(shou)1656．35萬(wan)元(yuan)(yuan)(yuan)(yuan)(yuan)；2006年(nian)(nian)達(da)到9935．41萬(wan)元(yuan)(yuan)(yuan)(yuan)(yuan)，同(tong)(tong)比(bi)(bi)增(zeng)(zeng)(zeng)(zeng)收(shou)(shou)(shou)(shou)(shou)(shou)3794．99萬(wan)元(yuan)(yuan)(yuan)(yuan)(yuan)。與此同(tong)(tong)時，房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)的(de)(de)(de)(de)增(zeng)(zeng)(zeng)(zeng)長(chang)速(su)度(du)(du)也逐年(nian)(nian)加(jia)快。一是(shi)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)歷年(nian)(nian)同(tong)(tong)比(bi)(bi)呈(cheng)高(gao)速(su)增(zeng)(zeng)(zeng)(zeng)長(chang)態(tai)勢，2004和(he)(he)2005年(nian)(nian)的(de)(de)(de)(de)增(zeng)(zeng)(zeng)(zeng)幅(fu)(fu)(fu)(fu)分(fen)(fen)別(bie)為(wei)36．94％和(he)(he)61．80％；二：是(shi)2005年(nian)(nian)由于在(zai)建(jian)工程較(jiao)多(duo)，峻工面積和(he)(he)銷售面積回落，房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)比(bi)(bi)上(shang)(shang)年(nian)(nian)增(zeng)(zeng)(zeng)(zeng)長(chang)36．94％，而地(di)(di)(di)(di)方稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)比(bi)(bi)上(shang)(shang)年(nian)(nian)增(zeng)(zeng)(zeng)(zeng)長(chang)55l88％，低于同(tong)(tong)期地(di)(di)(di)(di)方稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)總(zong)(zong)體(ti)增(zeng)(zeng)(zeng)(zeng)幅(fu)(fu)(fu)(fu)18．94個(ge)百分(fen)(fen)點(dian)；2006年(nian)(nian)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)比(bi)(bi)上(shang)(shang)年(nian)(nian)增(zeng)(zeng)(zeng)(zeng)長(chang)61．80％，遠高(gao)于同(tong)(tong)期地(di)(di)(di)(di)方稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)增(zeng)(zeng)(zeng)(zeng)長(chang)。二是(shi)所(suo)占(zhan)比(bi)(bi)重(zhong)(zhong)(zhong)較(jiao)小(xiao)且小(xiao)有起(qi)伏，貢獻份額(e)整體(ti)上(shang)(shang)呈(cheng)逐年(nian)(nian)加(jia)大的(de)(de)(de)(de)趨(qu)勢；三是(shi)各(ge)(ge)稅(shui)(shui)(shui)種普(pu)遍增(zeng)(zeng)(zeng)(zeng)長(chang)但(dan)增(zeng)(zeng)(zeng)(zeng)幅(fu)(fu)(fu)(fu)不一，所(suo)占(zhan)比(bi)(bi)重(zhong)(zhong)(zhong)差異懸(xuan)殊；四是(shi)各(ge)(ge)地(di)(di)(di)(di)發(fa)(fa)(fa)展(zhan)(zhan)很不平(ping)衡(heng)，增(zeng)(zeng)(zeng)(zeng)幅(fu)(fu)(fu)(fu)比(bi)(bi)重(zhong)(zhong)(zhong)涇渭分(fen)(fen)明(ming)。從2006年(nian)(nian)全(quan)市(shi)(shi)(shi)情況來看，該市(shi)(shi)(shi)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)業稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)在(zai)縣(xian)(xian)(區(qu)(qu))之間發(fa)(fa)(fa)展(zhan)(zhan)不平(ping)衡(heng)。一是(shi)各(ge)(ge)地(di)(di)(di)(di)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)的(de)(de)(de)(de)增(zeng)(zeng)(zeng)(zeng)長(chang)幅(fu)(fu)(fu)(fu)度(du)(du)不平(ping)衡(heng)。全(quan)市(shi)(shi)(shi)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)增(zeng)(zeng)(zeng)(zeng)幅(fu)(fu)(fu)(fu)為(wei)61．80％，高(gao)出(chu)地(di)(di)(di)(di)方稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)增(zeng)(zeng)(zeng)(zeng)幅(fu)(fu)(fu)(fu)40．03個(ge)百分(fen)(fen)點(dian)，城區(qu)(qu)、南郊、開(kai)發(fa)(fa)(fa)區(qu)(qu)和(he)(he)市(shi)(shi)(shi)級(ji)(ji)等(deng)市(shi)(shi)(shi)中心區(qu)(qu)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)增(zeng)(zeng)(zeng)(zeng)幅(fu)(fu)(fu)(fu)為(wei)55．98％，高(gao)出(chu)地(di)(di)(di)(di)方稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)總(zong)(zong)體(ti)增(zeng)(zeng)(zeng)(zeng)幅(fu)(fu)(fu)(fu)31．82個(ge)百分(fen)(fen)點(dian)。其(qi)他縣(xian)(xian)(區(qu)(qu))雖基(ji)本(ben)趨(qu)于增(zeng)(zeng)(zeng)(zeng)長(chang)態(tai)勢，但(dan)增(zeng)(zeng)(zeng)(zeng)幅(fu)(fu)(fu)(fu)較(jiao)小(xiao)。二是(shi)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)占(zhan)當地(di)(di)(di)(di)地(di)(di)(di)(di)方稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)的(de)(de)(de)(de)比(bi)(bi)重(zhong)(zhong)(zhong)不平(ping)衡(heng)。2006年(nian)(nian)城區(qu)(qu)、南郊、開(kai)發(fa)(fa)(fa)區(qu)(qu)和(he)(he)市(shi)(shi)(shi)級(ji)(ji)組(zu)織(zhi)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)8876．05萬(wan)元(yuan)(yuan)(yuan)(yuan)(yuan)，占(zhan)到全(quan)市(shi)(shi)(shi)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)的(de)(de)(de)(de)89．34％，也就是(shi)說全(quan)市(shi)(shi)(shi)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)業的(de)(de)(de)(de)發(fa)(fa)(fa)展(zhan)(zhan)格局是(shi)以市(shi)(shi)(shi)區(qu)(qu)為(wei)中心，其(qi)中城區(qu)(qu)、南郊、開(kai)發(fa)(fa)(fa)區(qu)(qu)和(he)(he)市(shi)(shi)(shi)級(ji)(ji)組(zu)織(zhi)的(de)(de)(de)(de)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)占(zhan)全(quan)市(shi)(shi)(shi)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)的(de)(de)(de)(de)比(bi)(bi)重(zhong)(zhong)(zhong)分(fen)(fen)另為(wei)15．57％、30．68％、16．01％和(he)(he)26．89％，而其(qi)他9個(ge)縣(xian)(xian)(區(qu)(qu))僅10．66％，像大同(tong)(tong)縣(xian)(xian)、靈(ling)丘縣(xian)(xian)、左云縣(xian)(xian)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)占(zhan)其(qi)地(di)(di)(di)(di)方稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)的(de)(de)(de)(de)比(bi)(bi)重(zhong)(zhong)(zhong)不到1％，而占(zhan)全(quan)市(shi)(shi)(shi)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)的(de)(de)(de)(de)比(bi)(bi)重(zhong)(zhong)(zhong)也不足1％。

編(bian)者(zhe)按(an)：本文主(zhu)要(yao)(yao)從房(fang)(fang)地(di)(di)(di)產(chan)(chan)(chan)稅(shui)(shui)(shui)稅(shui)(shui)(shui)基(ji)(ji)評(ping)(ping)(ping)(ping)(ping)(ping)估(gu)的(de)程(cheng)序選擇；房(fang)(fang)地(di)(di)(di)產(chan)(chan)(chan)稅(shui)(shui)(shui)稅(shui)(shui)(shui)基(ji)(ji)評(ping)(ping)(ping)(ping)(ping)(ping)估(gu)方(fang)法和技(ji)術(shu)進(jin)行論述。其中，主(zhu)要(yao)(yao)包(bao)括(kuo)：對評(ping)(ping)(ping)(ping)(ping)(ping)稅(shui)(shui)(shui)機構(gou)設(she)置(zhi)的(de)選擇、我國有(you)(you)不(bu)少專家建議由(you)稅(shui)(shui)(shui)務部門作為稅(shui)(shui)(shui)基(ji)(ji)評(ping)(ping)(ping)(ping)(ping)(ping)估(gu)的(de)行為主(zhu)體(ti)(ti)、選擇分(fen)(fen)別代表(biao)征、納稅(shui)(shui)(shui)雙(shuang)方(fang)的(de)機構(gou)或人員作為評(ping)(ping)(ping)(ping)(ping)(ping)估(gu)主(zhu)體(ti)(ti)、房(fang)(fang)地(di)(di)(di)產(chan)(chan)(chan)稅(shui)(shui)(shui)稅(shui)(shui)(shui)基(ji)(ji)評(ping)(ping)(ping)(ping)(ping)(ping)估(gu)周期、以市(shi)場(chang)(chang)價值作為基(ji)(ji)礎，對房(fang)(fang)地(di)(di)(di)產(chan)(chan)(chan)按(an)評(ping)(ping)(ping)(ping)(ping)(ping)估(gu)值進(jin)行征稅(shui)(shui)(shui)、申訴(su)安排、房(fang)(fang)地(di)(di)(di)產(chan)(chan)(chan)計稅(shui)(shui)(shui)依據的(de)評(ping)(ping)(ping)(ping)(ping)(ping)估(gu)量大面廣，且其中涉及的(de)因素及技(ji)術(shu)問題較為復雜(za)、基(ji)(ji)本評(ping)(ping)(ping)(ping)(ping)(ping)估(gu)方(fang)法、房(fang)(fang)地(di)(di)(di)產(chan)(chan)(chan)稅(shui)(shui)(shui)合理、準確的(de)計稅(shui)(shui)(shui)依據應(ying)是土地(di)(di)(di)使用權和房(fang)(fang)產(chan)(chan)(chan)所(suo)有(you)(you)權的(de)市(shi)場(chang)(chang)價值、采用市(shi)場(chang)(chang)比較法，需要(yao)(yao)有(you)(you)充足的(de)房(fang)(fang)地(di)(di)(di)產(chan)(chan)(chan)交(jiao)易的(de)完(wan)善交(jiao)易資料、稅(shui)(shui)(shui)基(ji)(ji)評(ping)(ping)(ping)(ping)(ping)(ping)估(gu)技(ji)術(shu)－－批量評(ping)(ping)(ping)(ping)(ping)(ping)估(gu)、對轄區內所(suo)有(you)(you)不(bu)動產(chan)(chan)(chan)進(jin)行基(ji)(ji)礎數(shu)據的(de)采集、估(gu)價，首先要(yao)(yao)進(jin)行市(shi)場(chang)(chang)分(fen)(fen)析等，具體(ti)(ti)請詳(xiang)見。

一、房地產稅稅基(ji)評估的程序選(xuan)擇

（一）對評(ping)稅機(ji)構設置(zhi)的選擇

在已實行稅(shui)(shui)基評(ping)(ping)(ping)估(gu)制度的(de)(de)(de)(de)(de)國家(jia)和(he)(he)(he)地(di)區中(zhong)，有些國家(jia)和(he)(he)(he)地(di)區的(de)(de)(de)(de)(de)評(ping)(ping)(ping)稅(shui)(shui)主體為代(dai)表(biao)(biao)(biao)征(zheng)稅(shui)(shui)方(fang)的(de)(de)(de)(de)(de)評(ping)(ping)(ping)估(gu)主體（政府(fu)(fu)或(huo)準(zhun)政府(fu)(fu)機(ji)構(gou)(gou)(gou)(gou)性(xing)質(zhi)的(de)(de)(de)(de)(de)評(ping)(ping)(ping)估(gu)機(ji)構(gou)(gou)(gou)(gou)和(he)(he)(he)人(ren)員(yuan)(yuan)）和(he)(he)(he)代(dai)表(biao)(biao)(biao)納(na)稅(shui)(shui)方(fang)的(de)(de)(de)(de)(de)評(ping)(ping)(ping)估(gu)主體（往往是(shi)民(min)間性(xing)質(zhi)的(de)(de)(de)(de)(de)社會(hui)中(zhong)介評(ping)(ping)(ping)估(gu)機(ji)構(gou)(gou)(gou)(gou)或(huo)人(ren)員(yuan)(yuan)）共同來承擔。但(dan)也有一(yi)些國家(jia)和(he)(he)(he)地(di)區，其(qi)稅(shui)(shui)基評(ping)(ping)(ping)估(gu)機(ji)構(gou)(gou)(gou)(gou)主體是(shi)單(dan)(dan)一(yi)的(de)(de)(de)(de)(de)。這種(zhong)單(dan)(dan)一(yi)評(ping)(ping)(ping)估(gu)主體的(de)(de)(de)(de)(de)確(que)定有兩種(zhong)方(fang)法，一(yi)種(zhong)是(shi)由(you)非稅(shui)(shui)務部門的(de)(de)(de)(de)(de)政府(fu)(fu)或(huo)準(zhun)政府(fu)(fu)性(xing)質(zhi)的(de)(de)(de)(de)(de)評(ping)(ping)(ping)估(gu)機(ji)構(gou)(gou)(gou)(gou)和(he)(he)(he)人(ren)員(yuan)(yuan)來承擔的(de)(de)(de)(de)(de)，另(ling)一(yi)種(zhong)是(shi)由(you)民(min)間性(xing)質(zhi)的(de)(de)(de)(de)(de)社會(hui)中(zhong)介評(ping)(ping)(ping)估(gu)機(ji)構(gou)(gou)(gou)(gou)和(he)(he)(he)人(ren)員(yuan)(yuan)來承擔。這種(zhong)單(dan)(dan)一(yi)稅(shui)(shui)基評(ping)(ping)(ping)估(gu)主體往往會(hui)產(chan)生一(yi)些問題，其(qi)中(zhong)最主要的(de)(de)(de)(de)(de)問題就是(shi)由(you)代(dai)表(biao)(biao)(biao)單(dan)(dan)方(fang)利(li)益的(de)(de)(de)(de)(de)評(ping)(ping)(ping)估(gu)機(ji)構(gou)(gou)(gou)(gou)作(zuo)為稅(shui)(shui)基評(ping)(ping)(ping)估(gu)主體時，其(qi)對稅(shui)(shui)基的(de)(de)(de)(de)(de)評(ping)(ping)(ping)估(gu)結(jie)果(guo)可能有失客觀、公正和(he)(he)(he)公平。

我國有不(bu)少專(zhuan)家建議由(you)稅(shui)(shui)務(wu)部門作(zuo)為稅(shui)(shui)基評估的行(xing)為主(zhu)體。但是(shi)，假如由(you)稅(shui)(shui)務(wu)部門來負責整個轄(xia)區內的房產(chan)價值(zhi)評估，必然要新增大量人員，這與我國政府(fu)機(ji)關人事制度改革目標不(bu)符，更重(zhong)要的是(shi)，稅(shui)(shui)務(wu)部門并非是(shi)對房產(chan)價值(zhi)進行(xing)評估的專(zhuan)業機(ji)構，由(you)它來評估不(bu)僅缺乏說服力，還將大大增加征(zheng)稅(shui)(shui)成本。

因此，在建立(li)我國稅(shui)(shui)(shui)(shui)(shui)基(ji)(ji)(ji)評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)制度(du)時(shi)，對(dui)評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)機(ji)(ji)構(gou)(gou)的(de)(de)(de)選擇可以(yi)按下(xia)列順(shun)序(xu)進行(xing)(xing)：（1）選擇分(fen)別代表(biao)征(zheng)、納(na)稅(shui)(shui)(shui)(shui)(shui)雙方的(de)(de)(de)機(ji)(ji)構(gou)(gou)或人(ren)員作為評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)主(zhu)(zhu)(zhu)(zhu)體(ti)，改變(bian)以(yi)往(wang)一(yi)直由(you)(you)征(zheng)稅(shui)(shui)(shui)(shui)(shui)部門單(dan)方面(mian)作為評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)主(zhu)(zhu)(zhu)(zhu)體(ti)的(de)(de)(de)狀況。這(zhe)一(yi)選擇既能(neng)保(bao)證(zheng)稅(shui)(shui)(shui)(shui)(shui)基(ji)(ji)(ji)評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)結(jie)果的(de)(de)(de)公(gong)正(zheng)性和(he)公(gong)平性，又能(neng)保(bao)證(zheng)征(zheng)、納(na)稅(shui)(shui)(shui)(shui)(shui)雙方的(de)(de)(de)合法權益。（2）假如(ru)(ru)我國稅(shui)(shui)(shui)(shui)(shui)基(ji)(ji)(ji)評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)還不(bu)能(neng)實(shi)行(xing)(xing)分(fen)別由(you)(you)代表(biao)征(zheng)、納(na)稅(shui)(shui)(shui)(shui)(shui)雙方的(de)(de)(de)兩(liang)個以(yi)上(shang)的(de)(de)(de)評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)主(zhu)(zhu)(zhu)(zhu)體(ti)來(lai)承擔時(shi)，則可以(yi)選擇民間的(de)(de)(de)社(she)會(hui)中介評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)機(ji)(ji)構(gou)(gou)作為評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)主(zhu)(zhu)(zhu)(zhu)體(ti)，這(zhe)樣既可以(yi)發揮(hui)現有的(de)(de)(de)社(she)會(hui)中介評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)行(xing)(xing)業的(de)(de)(de)作用，又可以(yi)在一(yi)定程度(du)上(shang)減輕政府部門的(de)(de)(de)財政負(fu)擔。當然，需(xu)要(yao)先對(dui)中介機(ji)(ji)構(gou)(gou)和(he)人(ren)員進行(xing)(xing)稅(shui)(shui)(shui)(shui)(shui)法及稅(shui)(shui)(shui)(shui)(shui)基(ji)(ji)(ji)評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)相關專業知識的(de)(de)(de)培訓。（3）如(ru)(ru)果我國稅(shui)(shui)(shui)(shui)(shui)基(ji)(ji)(ji)評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)只能(neng)由(you)(you)政府或準(zhun)政府的(de)(de)(de)機(ji)(ji)構(gou)(gou)作為評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)主(zhu)(zhu)(zhu)(zhu)體(ti)，那么(me)，為保(bao)證(zheng)稅(shui)(shui)(shui)(shui)(shui)基(ji)(ji)(ji)評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)結(jie)果的(de)(de)(de)公(gong)正(zheng)性和(he)公(gong)平性，稅(shui)(shui)(shui)(shui)(shui)基(ji)(ji)(ji)評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)的(de)(de)(de)行(xing)(xing)為主(zhu)(zhu)(zhu)(zhu)體(ti)應由(you)(you)稅(shui)(shui)(shui)(shui)(shui)務部門以(yi)外的(de)(de)(de)政府部門來(lai)承擔。在國外，由(you)(you)政府單(dan)方承擔稅(shui)(shui)(shui)(shui)(shui)基(ji)(ji)(ji)評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)工作的(de)(de)(de)，其評(ping)(ping)估(gu)(gu)(gu)(gu)(gu)(gu)(gu)主(zhu)(zhu)(zhu)(zhu)體(ti)也(ye)大多(duo)不(bu)是(shi)直接(jie)進行(xing)(xing)征(zheng)稅(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)部門。

編者(zhe)按(an)：本(ben)文主要(yao)(yao)從合并稅(shui)種(zhong)，但(dan)不能把土(tu)地(di)(di)(di)(di)出讓金納入稅(shui)種(zhong)征收；擴大(da)征收范圍，但(dan)農民、城鎮居民一般自(zi)住房(fang)應繼續予(yu)以(yi)免稅(shui)優惠；科(ke)學(xue)確(que)定(ding)適(shi)用稅(shui)率(lv)；計稅(shui)依據(ju)要(yao)(yao)改按(an)市(shi)場(chang)評(ping)估(gu)值，但(dan)應給予(yu)適(shi)當的(de)(de)(de)折扣；房(fang)地(di)(di)(di)(di)產稅(shui)應劃為地(di)(di)(di)(di)方(fang)稅(shui)；中央制定(ding)統一的(de)(de)(de)房(fang)地(di)(di)(di)(di)產稅(shui)法，但(dan)應賦予(yu)地(di)(di)(di)(di)方(fang)適(shi)當的(de)(de)(de)稅(shui)權(quan)幾點進行論述。其中，主要(yao)(yao)包括：根據(ju)“簡(jian)稅(shui)制”的(de)(de)(de)原(yuan)則(ze)，應該三稅(shui)合并，不再區分內(nei)外資、現在土(tu)地(di)(di)(di)(di)出讓金已成(cheng)為各(ge)地(di)(di)(di)(di)地(di)(di)(di)(di)方(fang)政(zheng)府開(kai)展公共(gong)(gong)建(jian)設(she)服(fu)務重要(yao)(yao)的(de)(de)(de)收入來源、房(fang)地(di)(di)(di)(di)產稅(shui)的(de)(de)(de)改革要(yao)(yao)貫徹“低稅(shui)率(lv)”原(yuan)則(ze)、房(fang)地(di)(di)(di)(di)產稅(shui)改按(an)房(fang)地(di)(di)(di)(di)產市(shi)場(chang)評(ping)估(gu)值的(de)(de)(de)一定(ding)比例作為計稅(shui)依據(ju)已成(cheng)為世界主要(yao)(yao)經濟發達國(guo)家的(de)(de)(de)共(gong)(gong)識(shi)等，具(ju)體請詳見。

世(shi)界(jie)(jie)大多數國(guo)家(jia)普遍開征房地(di)(di)產(chan)(chan)稅(shui)(shui)(shui)，但稅(shui)(shui)(shui)名有所不(bu)同(tong)，一(yi)般叫(jiao)不(bu)動產(chan)(chan)稅(shui)(shui)(shui)、房地(di)(di)產(chan)(chan)稅(shui)(shui)(shui)、財(cai)(cai)產(chan)(chan)稅(shui)(shui)(shui)；僅在東南(nan)亞個別國(guo)家(jia)和(he)我(wo)國(guo)香港地(di)(di)區叫(jiao)物(wu)業(ye)稅(shui)(shui)(shui)。但是物(wu)業(ye)稅(shui)(shui)(shui)與物(wu)業(ye)費等(deng)概念(nian)界(jie)(jie)定不(bu)清；財(cai)(cai)產(chan)(chan)稅(shui)(shui)(shui)又(you)是按征稅(shui)(shui)(shui)對象分類的(de)稅(shui)(shui)(shui)種(zhong)，我(wo)國(guo)現(xian)階段也不(bu)可能(neng)對所有財(cai)(cai)產(chan)(chan)都征稅(shui)(shui)(shui)并納入一(yi)個稅(shui)(shui)(shui)種(zhong)征收，所以，對房地(di)(di)產(chan)(chan)征稅(shui)(shui)(shui)改(gai)名“房地(di)(di)產(chan)(chan)稅(shui)(shui)(shui)”為好。本文針對我(wo)國(guo)現(xian)行房地(di)(di)產(chan)(chan)稅(shui)(shui)(shui)制存在的(de)改(gai)革滯后(hou)、收入偏小、矛盾突出(chu)等(deng)問題，提(ti)出(chu)應結(jie)合我(wo)國(guo)國(guo)情，加(jia)快改(gai)革步伐等(deng)具體(ti)建議。

一、合(he)并(bing)稅種(zhong)，但不(bu)能(neng)把土地出讓(rang)金納入稅種(zhong)征收(shou)

現(xian)行房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)保有(you)環節的(de)稅(shui)種有(you)三個：房(fang)(fang)(fang)產(chan)稅(shui)、城市(shi)房(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)稅(shui)和(he)城鎮土(tu)地(di)(di)(di)(di)使(shi)用稅(shui)。根據“簡(jian)稅(shui)制(zhi)”的(de)原則，應(ying)該三稅(shui)合(he)并，不再區分(fen)內外資，不再區分(fen)自住、出租.統一征收(shou)。我國城市(shi)土(tu)地(di)(di)(di)(di)是(shi)(shi)國家所有(you)，但房(fang)(fang)(fang)和(he)地(di)(di)(di)(di)是(shi)(shi)連在一起的(de)，房(fang)(fang)(fang)價(jia)和(he)地(di)(di)(di)(di)價(jia)更(geng)是(shi)(shi)緊密相連，而(er)且地(di)(di)(di)(di)價(jia)占主要比重，如杭州(zhou)市(shi)，同樣建(jian)(jian)筑結構的(de)房(fang)(fang)(fang)產(chan)在市(shi)中心(xin)每平方米建(jian)(jian)筑面積的(de)市(shi)場價(jia)為15000元(yuan)(yuan)～20000元(yuan)(yuan)，而(er)在郊區只要5000元(yuan)(yuan)～6000元(yuan)(yuan)。因此，房(fang)(fang)(fang)產(chan)稅(shui)和(he)土(tu)地(di)(di)(di)(di)使(shi)用稅(shui)只能(neng)合(he)并征收(shou)，以(yi)利(li)簡(jian)化(hua)稅(shui)制(zhi)，體現(xian)公平稅(shui)負。

至于(yu)土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)(rang)(rang)金(jin)可否并入(ru)稅(shui)收(shou)(shou)(shou)分(fen)(fen)(fen)年(nian)(nian)征收(shou)(shou)(shou)?有的(de)(de)(de)學者認(ren)為(wei)(wei)應將現(xian)行(xing)土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)(rang)(rang)金(jin)一次性收(shou)(shou)(shou)取方(fang)(fang)式改為(wei)(wei)分(fen)(fen)(fen)年(nian)(nian)收(shou)(shou)(shou)取，并納入(ru)房(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)稅(shui)征收(shou)(shou)(shou)，其理由是分(fen)(fen)(fen)年(nian)(nian)收(shou)(shou)(shou)取可以降(jiang)低(di)房(fang)(fang)(fang)(fang)(fang)屋開發成本(ben)，從而(er)降(jiang)低(di)房(fang)(fang)(fang)(fang)(fang)價、減輕購房(fang)(fang)(fang)(fang)(fang)者的(de)(de)(de)負擔，并防(fang)止地(di)(di)(di)(di)方(fang)(fang)政府(fu)(fu)在(zai)土(tu)(tu)(tu)地(di)(di)(di)(di)轉讓(rang)(rang)(rang)(rang)中的(de)(de)(de)短期行(xing)為(wei)(wei)。但筆者認(ren)為(wei)(wei)，土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)(rang)(rang)金(jin)與(yu)房(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)稅(shui)性質不完全(quan)相(xiang)同(tong)。土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)(rang)(rang)金(jin)是政府(fu)(fu)以土(tu)(tu)(tu)地(di)(di)(di)(di)所有者身份(fen)在(zai)出(chu)讓(rang)(rang)(rang)(rang)一定(ding)年(nian)(nian)限土(tu)(tu)(tu)地(di)(di)(di)(di)使用權時獲(huo)得的(de)(de)(de)租(zu)金(jin)收(shou)(shou)(shou)入(ru)；房(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)稅(shui)是政府(fu)(fu)為(wei)(wei)納稅(shui)人(ren)提供公(gong)共建設服(fu)(fu)(fu)務而(er)對擁有房(fang)(fang)(fang)(fang)(fang)產(chan)的(de)(de)(de)單位和個人(ren)課征的(de)(de)(de)稅(shui)收(shou)(shou)(shou)。另(ling)外，現(xian)在(zai)土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)(rang)(rang)金(jin)已成為(wei)(wei)各地(di)(di)(di)(di)地(di)(di)(di)(di)方(fang)(fang)政府(fu)(fu)開展公(gong)共建設服(fu)(fu)(fu)務重要的(de)(de)(de)收(shou)(shou)(shou)入(ru)來源，一旦改成年(nian)(nian)租(zu)制，分(fen)(fen)(fen)為(wei)(wei)50年(nian)(nian)或(huo)70年(nian)(nian)分(fen)(fen)(fen)年(nian)(nian)收(shou)(shou)(shou)取并納入(ru)稅(shui)收(shou)(shou)(shou)征收(shou)(shou)(shou)，會出(chu)現(xian)兩種后果：一是地(di)(di)(di)(di)方(fang)(fang)政府(fu)(fu)將減少一大(da)筆可用作(zuo)地(di)(di)(di)(di)方(fang)(fang)公(gong)共建設服(fu)(fu)(fu)務的(de)(de)(de)收(shou)(shou)(shou)入(ru)，造成財政支(zhi)出(chu)安排(pai)上的(de)(de)(de)困難；二是將對房(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)市(shi)(shi)場的(de)(de)(de)供求(qiu)狀況帶(dai)來無法預想的(de)(de)(de)局(ju)面，如(ru)杭(hang)州市(shi)(shi)現(xian)在(zai)市(shi)(shi)中心(xin)的(de)(de)(de)普通住(zhu)宅，每(mei)平(ping)方(fang)(fang)米(mi)均價為(wei)(wei)15000元～18000元，杭(hang)州市(shi)(shi)國土(tu)(tu)(tu)資源局(ju)市(shi)(shi)中心(xin)土(tu)(tu)(tu)地(di)(di)(di)(di)使用權拍賣的(de)(de)(de)價格為(wei)(wei)每(mei)平(ping)方(fang)(fang)米(mi)1000元～15000元，如(ru)剔(ti)除土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)(rang)(rang)金(jin)因(yin)素，房(fang)(fang)(fang)(fang)(fang)價可驟降(jiang)至每(mei)平(ping)方(fang)(fang)米(mi)4000元～5000元，供求(qiu)后果很難設想。因(yin)此筆者認(ren)為(wei)(wei)土(tu)(tu)(tu)地(di)(di)(di)(di)出(chu)讓(rang)(rang)(rang)(rang)金(jin)不能并入(ru)房(fang)(fang)(fang)(fang)(fang)地(di)(di)(di)(di)產(chan)稅(shui)征收(shou)(shou)(shou)。

二、擴大征收范圍，但農民(min)、城(cheng)鎮居民(min)一般(ban)自(zi)住房應繼續(xu)予(yu)以(yi)免稅(shui)優惠

編者按：本文主要(yao)(yao)從合并稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)種(zhong)，但(dan)不(bu)(bu)能把土地(di)(di)出讓金(jin)(jin)納入稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)種(zhong)征(zheng)收(shou)；擴大(da)征(zheng)收(shou)范(fan)圍(wei)，但(dan)農(nong)民(min)(min)、城鎮居民(min)(min)一(yi)(yi)般自(zi)住(zhu)房(fang)(fang)(fang)應(ying)繼續予以(yi)免稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)優惠；科(ke)學確(que)定(ding)適(shi)用稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)；計稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)依據(ju)要(yao)(yao)改(gai)按市(shi)場評(ping)估值，但(dan)應(ying)給予適(shi)當的(de)(de)折扣；房(fang)(fang)(fang)地(di)(di)產(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)應(ying)劃為(wei)地(di)(di)方稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)；中央(yang)制(zhi)定(ding)統一(yi)(yi)的(de)(de)房(fang)(fang)(fang)地(di)(di)產(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)法，但(dan)應(ying)賦予地(di)(di)方適(shi)當的(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)權(quan)進行論述(shu)。其中，主要(yao)(yao)包括：現行房(fang)(fang)(fang)地(di)(di)產(chan)(chan)(chan)(chan)保有環節的(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)種(zhong)有三個、土地(di)(di)出讓金(jin)(jin)與(yu)房(fang)(fang)(fang)地(di)(di)產(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)性質不(bu)(bu)完全相同(tong)、擴大(da)房(fang)(fang)(fang)地(di)(di)產(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)征(zheng)收(shou)范(fan)圍(wei)，打破原來征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)范(fan)圍(wei)的(de)(de)地(di)(di)域限制(zhi)、國(guo)家(jia)機關公務員享受國(guo)家(jia)標準面積內的(de)(de)住(zhu)房(fang)(fang)(fang)，也可(ke)給予優惠免稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)、房(fang)(fang)(fang)地(di)(di)產(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)改(gai)革要(yao)(yao)貫徹“低稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)”原則、房(fang)(fang)(fang)地(di)(di)產(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)改(gai)按房(fang)(fang)(fang)地(di)(di)產(chan)(chan)(chan)(chan)市(shi)場評(ping)估值的(de)(de)一(yi)(yi)定(ding)比例作為(wei)計稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)依據(ju)已成(cheng)為(wei)世(shi)界主要(yao)(yao)經濟發達國(guo)家(jia)的(de)(de)共識、房(fang)(fang)(fang)地(di)(di)產(chan)(chan)(chan)(chan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)對象(xiang)是(shi)不(bu)(bu)動產(chan)(chan)(chan)(chan).是(shi)對房(fang)(fang)(fang)地(di)(di)產(chan)(chan)(chan)(chan)在保有環節的(de)(de)征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)，屬于直接稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)范(fan)疇等，具體請詳(xiang)見。

世界大多數國家(jia)普遍開(kai)征(zheng)房地(di)(di)產(chan)(chan)稅(shui)(shui)(shui)(shui)，但(dan)稅(shui)(shui)(shui)(shui)名有所(suo)不同，一(yi)般叫(jiao)不動(dong)產(chan)(chan)稅(shui)(shui)(shui)(shui)、房地(di)(di)產(chan)(chan)稅(shui)(shui)(shui)(shui)、財產(chan)(chan)稅(shui)(shui)(shui)(shui)；僅在東南亞個(ge)別(bie)國家(jia)和我(wo)國香港地(di)(di)區叫(jiao)物(wu)(wu)業(ye)稅(shui)(shui)(shui)(shui)。但(dan)是物(wu)(wu)業(ye)稅(shui)(shui)(shui)(shui)與物(wu)(wu)業(ye)費等(deng)概念界定不清；財產(chan)(chan)稅(shui)(shui)(shui)(shui)又(you)是按征(zheng)稅(shui)(shui)(shui)(shui)對(dui)象分(fen)類(lei)的稅(shui)(shui)(shui)(shui)種(zhong)，我(wo)國現階段也不可能對(dui)所(suo)有財產(chan)(chan)都征(zheng)稅(shui)(shui)(shui)(shui)并納入一(yi)個(ge)稅(shui)(shui)(shui)(shui)種(zhong)征(zheng)收(shou)，所(suo)以，對(dui)房地(di)(di)產(chan)(chan)征(zheng)稅(shui)(shui)(shui)(shui)改(gai)名“房地(di)(di)產(chan)(chan)稅(shui)(shui)(shui)(shui)”為好。本文(wen)針對(dui)我(wo)國現行(xing)房地(di)(di)產(chan)(chan)稅(shui)(shui)(shui)(shui)制存(cun)在的改(gai)革滯后、收(shou)入偏(pian)小、矛盾突出(chu)等(deng)問題(ti)，提出(chu)應結合我(wo)國國情(qing)，加快改(gai)革步伐等(deng)具體建議。

一、合(he)并稅種(zhong)，但不能把土(tu)地出讓(rang)金納入稅種(zhong)征收

現行房(fang)地(di)(di)產(chan)保有環節的(de)(de)稅(shui)種(zhong)有三(san)(san)個：房(fang)產(chan)稅(shui)、城市房(fang)地(di)(di)產(chan)稅(shui)和(he)城鎮土(tu)(tu)地(di)(di)使(shi)用稅(shui)。根(gen)據“簡稅(shui)制”的(de)(de)原則(ze)，應該三(san)(san)稅(shui)合并(bing)，不(bu)再區(qu)分(fen)內外資，不(bu)再區(qu)分(fen)自(zi)住、出租.統一征收(shou)。我國城市土(tu)(tu)地(di)(di)是國家(jia)所有，但房(fang)和(he)地(di)(di)是連(lian)在一起的(de)(de)，房(fang)價和(he)地(di)(di)價更(geng)是緊密相連(lian)，而(er)(er)且地(di)(di)價占(zhan)主要比重，如(ru)杭州(zhou)市，同樣建筑結(jie)構的(de)(de)房(fang)產(chan)在市中心每平(ping)方米建筑面積(ji)的(de)(de)市場價為15000元(yuan)～20000元(yuan)，而(er)(er)在郊(jiao)區(qu)只要5000元(yuan)～6000元(yuan)。因此(ci)，房(fang)產(chan)稅(shui)和(he)土(tu)(tu)地(di)(di)使(shi)用稅(shui)只能合并(bing)征收(shou)，以利簡化稅(shui)制，體現公平(ping)稅(shui)負(fu)。

至于(yu)土(tu)(tu)地(di)(di)(di)(di)(di)出(chu)(chu)(chu)讓金(jin)可(ke)否并(bing)入(ru)(ru)(ru)稅收(shou)(shou)分(fen)年(nian)征(zheng)收(shou)(shou)?有(you)的學者(zhe)認為(wei)(wei)應將(jiang)現行土(tu)(tu)地(di)(di)(di)(di)(di)出(chu)(chu)(chu)讓金(jin)一(yi)(yi)次性收(shou)(shou)取方(fang)(fang)式改為(wei)(wei)分(fen)年(nian)收(shou)(shou)取，并(bing)納入(ru)(ru)(ru)房(fang)(fang)(fang)地(di)(di)(di)(di)(di)產稅征(zheng)收(shou)(shou)，其理由是(shi)(shi)分(fen)年(nian)收(shou)(shou)取可(ke)以(yi)降(jiang)低房(fang)(fang)(fang)屋開(kai)發成(cheng)本，從而降(jiang)低房(fang)(fang)(fang)價、減輕購房(fang)(fang)(fang)者(zhe)的負(fu)擔，并(bing)防止地(di)(di)(di)(di)(di)方(fang)(fang)政府在土(tu)(tu)地(di)(di)(di)(di)(di)轉讓中的短期行為(wei)(wei)。但(dan)筆者(zhe)認為(wei)(wei)，土(tu)(tu)地(di)(di)(di)(di)(di)出(chu)(chu)(chu)讓金(jin)與(yu)房(fang)(fang)(fang)地(di)(di)(di)(di)(di)產稅性質不完全相同(tong)。土(tu)(tu)地(di)(di)(di)(di)(di)出(chu)(chu)(chu)讓金(jin)是(shi)(shi)政府以(yi)土(tu)(tu)地(di)(di)(di)(di)(di)所(suo)有(you)者(zhe)身份在出(chu)(chu)(chu)讓一(yi)(yi)定(ding)年(nian)限土(tu)(tu)地(di)(di)(di)(di)(di)使用權時獲(huo)得的租金(jin)收(shou)(shou)入(ru)(ru)(ru)；房(fang)(fang)(fang)地(di)(di)(di)(di)(di)產稅是(shi)(shi)政府為(wei)(wei)納稅人提(ti)供(gong)公共建(jian)設服(fu)務(wu)而對(dui)擁有(you)房(fang)(fang)(fang)產的單位和個(ge)人課征(zheng)的稅收(shou)(shou)。另外，現在土(tu)(tu)地(di)(di)(di)(di)(di)出(chu)(chu)(chu)讓金(jin)已成(cheng)為(wei)(wei)各地(di)(di)(di)(di)(di)地(di)(di)(di)(di)(di)方(fang)(fang)政府開(kai)展公共建(jian)設服(fu)務(wu)重要(yao)的收(shou)(shou)入(ru)(ru)(ru)來(lai)源，一(yi)(yi)旦改成(cheng)年(nian)租制，分(fen)為(wei)(wei)50年(nian)或70年(nian)分(fen)年(nian)收(shou)(shou)取并(bing)納入(ru)(ru)(ru)稅收(shou)(shou)征(zheng)收(shou)(shou)，會出(chu)(chu)(chu)現兩種后果：一(yi)(yi)是(shi)(shi)地(di)(di)(di)(di)(di)方(fang)(fang)政府將(jiang)減少一(yi)(yi)大筆可(ke)用作地(di)(di)(di)(di)(di)方(fang)(fang)公共建(jian)設服(fu)務(wu)的收(shou)(shou)入(ru)(ru)(ru)，造成(cheng)財政支出(chu)(chu)(chu)安排上的困(kun)難；二是(shi)(shi)將(jiang)對(dui)房(fang)(fang)(fang)地(di)(di)(di)(di)(di)產市(shi)場的供(gong)求(qiu)狀況帶來(lai)無法預想(xiang)的局面，如杭州(zhou)市(shi)現在市(shi)中心的普(pu)通住(zhu)宅(zhai)，每平方(fang)(fang)米均(jun)價為(wei)(wei)15000元～18000元，杭州(zhou)市(shi)國土(tu)(tu)資源局市(shi)中心土(tu)(tu)地(di)(di)(di)(di)(di)使用權拍(pai)賣的價格為(wei)(wei)每平方(fang)(fang)米1000元～15000元，如剔(ti)除土(tu)(tu)地(di)(di)(di)(di)(di)出(chu)(chu)(chu)讓金(jin)因素，房(fang)(fang)(fang)價可(ke)驟降(jiang)至每平方(fang)(fang)米4000元～5000元，供(gong)求(qiu)后果很難設想(xiang)。因此筆者(zhe)認為(wei)(wei)土(tu)(tu)地(di)(di)(di)(di)(di)出(chu)(chu)(chu)讓金(jin)不能(neng)并(bing)入(ru)(ru)(ru)房(fang)(fang)(fang)地(di)(di)(di)(di)(di)產稅征(zheng)收(shou)(shou)。

二、擴(kuo)大(da)征收范圍，但(dan)農(nong)民、城鎮居民一般自(zi)住房應繼續(xu)予以免(mian)稅(shui)優惠

論文(wen)關鍵詞(ci)：房(fang)產稅(shui)，稅(shui)基范圍，市場價值(zhi)，體制改(gai)革

論文(wen)摘(zhai)要：在“寬稅(shui)(shui)(shui)(shui)基(ji)，低稅(shui)(shui)(shui)(shui)率”的(de)(de)稅(shui)(shui)(shui)(shui)制改革(ge)原則下，以房(fang)產(chan)市(shi)場價值為(wei)(wei)課稅(shui)(shui)(shui)(shui)基(ji)礎、擴大房(fang)產(chan)稅(shui)(shui)(shui)(shui)征稅(shui)(shui)(shui)(shui)范圍、規范減免(mian)措施為(wei)(wei)手段的(de)(de)房(fang)產(chan)稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)基(ji)拓寬，是(shi)我國房(fang)產(chan)稅(shui)(shui)(shui)(shui)改革(ge)的(de)(de)必(bi)然選擇(ze)。房(fang)產(chan)稅(shui)(shui)(shui)(shui)是(shi)許多國家地(di)方(fang)(fang)財(cai)政(zheng)的(de)(de)重(zhong)要收入來(lai)(lai)源。我國自(zi)分稅(shui)(shui)(shui)(shui)制改革(ge)以來(lai)(lai)，地(di)方(fang)(fang)主體(ti)稅(shui)(shui)(shui)(shui)種(zhong)一(yi)直缺失，使(shi)得地(di)方(fang)(fang)政(zheng)府依賴(lai)土地(di)出讓金收入，形成(cheng)有(you)中國特色的(de)(de)“土地(di)財(cai)政(zheng)”。要改變這種(zhong)不具(ju)有(you)可持續性的(de)(de)“土地(di)財(cai)政(zheng)”現象，改革(ge)房(fang)產(chan)稅(shui)(shui)(shui)(shui)是(shi)大勢所(suo)趨。

當前房產稅(shui)(shui)(shui)改革已成為(wei)大眾關(guan)注的熱門(men)話題，因為(wei)它關(guan)系到大眾的切身利益和(he)地方(fang)政府的財力來源，也是(shi)我國土地財政模(mo)式轉(zhuan)換的必(bi)然要求。2010年10月，黨的十七屆五中(zhong)全(quan)會通過的《中(zhong)共中(zhong)央關(guan)于制定國民(min)經(jing)濟和(he)社(she)會發展(zhan)第十二個五年規劃的建(jian)議(yi)》明(ming)確提出要“繼(ji)續(xu)推進(jin)費(fei)改稅(shui)(shui)(shui)，全(quan)面(mian)改革資源稅(shui)(shui)(shui)，開征(zheng)環境(jing)保護(hu)稅(shui)(shui)(shui)，研究(jiu)推進(jin)房地產稅(shui)(shui)(shui)改革”。

我國自1994年分(fen)稅制改(gai)革(ge)以來，地(di)方(fang)(fang)(fang)(fang)稅種大多(duo)比(bi)(bi)(bi)較零(ling)散，不易征(zheng)收(shou)，地(di)方(fang)(fang)(fang)(fang)財(cai)(cai)政(zheng)(zheng)收(shou)入難以得到(dao)保障，這與社會、居民、企業對(dui)地(di)方(fang)(fang)(fang)(fang)公共(gong)服務日益增長的(de)(de)需(xu)求(qiu)(qiu)相矛盾。因此，地(di)方(fang)(fang)(fang)(fang)政(zheng)(zheng)府依賴土地(di)出讓金收(shou)入，形(xing)成了具有(you)中國特色的(de)(de)“土地(di)財(cai)(cai)政(zheng)(zheng)”。這種以“賣地(di)”為特征(zheng)的(de)(de)“土地(di)財(cai)(cai)政(zheng)(zheng)”不具有(you)可持續(xu)性(xing)，不符合(he)科學(xue)發展觀的(de)(de)要(yao)(yao)求(qiu)(qiu)。當今世(shi)界上許多(duo)國家，物業稅或(huo)(huo)房(fang)產(chan)(chan)稅則(ze)是(shi)地(di)方(fang)(fang)(fang)(fang)財(cai)(cai)政(zheng)(zheng)的(de)(de)重(zhong)要(yao)(yao)收(shou)入來源。因為地(di)方(fang)(fang)(fang)(fang)政(zheng)(zheng)府提(ti)供的(de)(de)公共(gong)產(chan)(chan)品可以通過土地(di)或(huo)(huo)者房(fang)產(chan)(chan)的(de)(de)價(jia)格(ge)比(bi)(bi)(bi)較完(wan)全地(di)反映出來，如某區域內(nei)(nei)有(you)良好的(de)(de)治安、教育等因素，那么該區域內(nei)(nei)的(de)(de)房(fang)價(jia)就比(bi)(bi)(bi)較高(gao)，所以不動(dong)產(chan)(chan)價(jia)格(ge)是(shi)對(dui)地(di)方(fang)(fang)(fang)(fang)公共(gong)產(chan)(chan)品水平比(bi)(bi)(bi)較全面和準(zhun)確的(de)(de)表達，而該區域內(nei)(nei)的(de)(de)常住居民都會享受到(dao)地(di)方(fang)(fang)(fang)(fang)政(zheng)(zheng)府提(ti)供的(de)(de)公共(gong)產(chan)(chan)品。

一、房產稅(shui)的歷史沿(yan)革及現(xian)存問題

我(wo)國(guo)1950年開征了房(fang)地產稅，但在實(shi)施中(zhong)(zhong)受到(dao)各(ge)方面形勢以及相關(guan)法律(lv)變遷的(de)影(ying)響，經歷了一段特殊的(de)發(fa)展歷程，而且在運行(xing)中(zhong)(zhong)也出(chu)現了一些問(wen)題。在此，擬(ni)對我(wo)國(guo)房(fang)產稅的(de)發(fa)展歷程進(jin)行(xing)回顧，并對運行(xing)中(zhong)(zhong)存在的(de)問(wen)題進(jin)行(xing)剖(pou)析。

編者(zhe)按(an)：本文主要從(cong)(cong)房(fang)地(di)(di)(di)產(chan)開發企業(ye)營業(ye)稅(shui)(shui)納(na)(na)稅(shui)(shui)籌(chou)劃(hua)技巧；房(fang)地(di)(di)(di)產(chan)開發企業(ye)房(fang)產(chan)稅(shui)(shui)納(na)(na)稅(shui)(shui)籌(chou)劃(hua)技巧；房(fang)地(di)(di)(di)產(chan)開發企業(ye)土(tu)地(di)(di)(di)增值(zhi)稅(shui)(shui)納(na)(na)稅(shui)(shui)籌(chou)劃(hua)技巧；結語進行(xing)論述。其中，主要包括：籌(chou)劃(hua)思路(lu)、納(na)(na)稅(shui)(shui)人(ren)提供應稅(shui)(shui)勞務(wu)、轉讓無(wu)形資產(chan)或者(zhe)銷售(shou)不(bu)動(dong)產(chan)、籌(chou)劃(hua)案(an)例、“以(yi)(yi)物易物”方(fang)式(shi)、“合(he)營企業(ye)”方(fang)式(shi)、籌(chou)劃(hua)思路(lu)、房(fang)產(chan)稅(shui)(shui)是以(yi)(yi)房(fang)屋為(wei)征(zheng)稅(shui)(shui)對象，按(an)房(fang)屋的計(ji)稅(shui)(shui)余值(zhi)或租金收(shou)入為(wei)計(ji)稅(shui)(shui)依據、籌(chou)劃(hua)案(an)例、改出(chu)租房(fang)屋為(wei)自(zi)營房(fang)屋，就可以(yi)(yi)按(an)建造成本從(cong)(cong)價計(ji)征(zheng)房(fang)產(chan)稅(shui)(shui)、土(tu)地(di)(di)(di)增值(zhi)稅(shui)(shui)是指轉讓國(guo)有土(tu)地(di)(di)(di)使用權、地(di)(di)(di)上的建筑物及其附著物并取得收(shou)入的單位和個人(ren)、納(na)(na)稅(shui)(shui)人(ren)建造普通標準(zhun)住(zhu)宅出(chu)售(shou)、增加扣除項目金額等，具體請(qing)詳見。

論文摘要：房地產開發企業(ye)(ye)納(na)(na)稅籌劃的(de)首要方(fang)法是用(yong)好用(yong)足(zu)稅收優(you)惠政(zheng)策(ce)；其次是選擇(ze)適(shi)(shi)用(yong)適(shi)(shi)當的(de)會計政(zheng)策(ce)，盡(jin)量降(jiang)低(di)營(ying)業(ye)(ye)額(e)，同(tong)時(shi)增加扣除項目金額(e)，從而(er)達到縮小計稅基數或者(zhe)適(shi)(shi)用(yong)低(di)稅率、零稅率，減少應納(na)(na)稅額(e)的(de)目的(de)。在此前提條件(jian)下，探討具體各個(ge)稅種的(de)納(na)(na)稅籌劃技巧才具有實際意義。

論文關鍵詞：房地產開發企(qi)業主要稅(shui)(shui)種納稅(shui)(shui)籌(chou)劃

1房地產開發企業營業稅納(na)稅籌劃技巧(qiao)

1.1籌劃思路

納稅(shui)(shui)(shui)(shui)(shui)(shui)人提供應(ying)稅(shui)(shui)(shui)(shui)(shui)(shui)勞務、轉讓(rang)無形(xing)資產(chan)或者銷(xiao)售不動(dong)產(chan)，按照(zhao)營(ying)業(ye)(ye)額(e)和規(gui)定的(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)率(lv)計(ji)(ji)算(suan)應(ying)納稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)。營(ying)業(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)是(shi)房地(di)產(chan)開發企(qi)業(ye)(ye)的(de)(de)(de)主要(yao)(yao)稅(shui)(shui)(shui)(shui)(shui)(shui)種之一(yi)，貫穿(chuan)于企(qi)業(ye)(ye)經營(ying)的(de)(de)(de)整個過(guo)程。營(ying)業(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)以營(ying)業(ye)(ye)額(e)為計(ji)(ji)稅(shui)(shui)(shui)(shui)(shui)(shui)依據，營(ying)業(ye)(ye)額(e)是(shi)納稅(shui)(shui)(shui)(shui)(shui)(shui)人提供應(ying)稅(shui)(shui)(shui)(shui)(shui)(shui)勞務、轉讓(rang)無形(xing)資產(chan)或者銷(xiao)售不動(dong)產(chan)向對方收(shou)(shou)取(qu)的(de)(de)(de)全(quan)部價(jia)款(kuan)及(ji)價(jia)外(wai)費(fei)用。價(jia)外(wai)費(fei)用包括向對方收(shou)(shou)取(qu)的(de)(de)(de)手續費(fei)、基(ji)金、集資費(fei)、代(dai)收(shou)(shou)款(kuan)項及(ji)其他各種性質的(de)(de)(de)價(jia)外(wai)收(shou)(shou)費(fei)。應(ying)納稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)計(ji)(ji)算(suan)公(gong)(gong)式為：應(ying)納稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)一(yi)營(ying)業(ye)(ye)額(e)×稅(shui)(shui)(shui)(shui)(shui)(shui)率(lv)，由(you)計(ji)(ji)算(suan)公(gong)(gong)式可以看出(chu)，要(yao)(yao)想降低(di)應(ying)納稅(shui)(shui)(shui)(shui)(shui)(shui)額(e)，一(yi)要(yao)(yao)降低(di)營(ying)業(ye)(ye)額(e)，二要(yao)(yao)爭(zheng)取(qu)適用較低(di)稅(shui)(shui)(shui)(shui)(shui)(shui)率(lv)甚(shen)至是(shi)零稅(shui)(shui)(shui)(shui)(shui)(shui)率(lv)。

論文關鍵(jian)詞：房(fang)屋出租(zu)；營業(ye)稅(shui)；印花稅(shui)；房(fang)產稅(shui)；城鎮(zhen)土地使(shi)用(yong)稅(shui)；企(qi)業(ye)所得(de)稅(shui)

論文摘要：我國企業出(chu)租房(fang)屋，具體(ti)需(xu)要交納(na)營業稅、印(yin)花(hua)稅、房(fang)產稅、城鎮土地使用稅、企業所得稅。現今在講究(jiu)集約型社會的觀(guan)念下，各企業對自己(ji)閑置(zhi)的廠房(fang)或辦(ban)公室等對外出(chu)租成為較普遍的現象(xiang)，文章針對其在處理稅務及(ji)賬務上的問題(ti)，作簡要探討。

一、交納(na)稅款具(ju)體種類及(ji)相關規定(ding)

現將各稅種(zhong)分述如(ru)下：

第一，營業稅(shui)。以房(fang)屋出租(zu)取得的(de)租(zu)金收入為計稅(shui)依據(ju)，按“服(fu)務業—租(zu)賃業”稅(shui)目(mu)(mu)，稅(shui)率為5％計算繳(jiao)納(na)營業稅(shui)。（《中華人民共(gong)和國(guo)營業稅(shui)暫行(xing)條例(li)》及稅(shui)目(mu)(mu)稅(shui)率表、《營業稅(shui)稅(shui)目(mu)(mu)注釋（試行(xing)稿）》）

第二，城(cheng)市維護建(jian)設(she)稅(shui)(shui)(shui)(shui)(shui)、教育費附加、地(di)方教育附加。城(cheng)市維護建(jian)設(she)稅(shui)(shui)(shui)(shui)(shui)，以納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人實(shi)際繳納(na)(na)(na)(na)的(de)產品稅(shui)(shui)(shui)(shui)(shui)、增值稅(shui)(shui)(shui)(shui)(shui)、營業稅(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)額為計稅(shui)(shui)(shui)(shui)(shui)依據，分別與產品稅(shui)(shui)(shui)(shui)(shui)、增值稅(shui)(shui)(shui)(shui)(shui)、營業稅(shui)(shui)(shui)(shui)(shui)同時繳納(na)(na)(na)(na)。城(cheng)市維護建(jian)設(she)稅(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)率(lv)(lv)如下：納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人所在地(di)在市區的(de)，稅(shui)(shui)(shui)(shui)(shui)率(lv)(lv)為7％；納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人所在地(di)在縣城(cheng)、鎮的(de)，稅(shui)(shui)(shui)(shui)(shui)率(lv)(lv)為5％；納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人所在地(di)不在市區、縣城(cheng)或鎮的(de)，稅(shui)(shui)(shui)(shui)(shui)率(lv)(lv)為1％。

【論文(wen)關鍵詞】電網(wang)企業(ye)稅收籌劃企業(ye)五(wu)個稅種

【論(lun)文摘要】稅收(shou)籌(chou)劃(hua)是納稅人的合(he)法(fa)權(quan)利,本文結合(he)電(dian)(dian)網(wang)企(qi)業經(jing)營特點,對電(dian)(dian)網(wang)企(qi)業涉及主要稅種(zhong)稅收(shou)籌(chou)劃(hua)方法(fa)進(jin)行探討(tao)。

在依法經營的前(qian)提下,如何(he)圍繞現(xian)行法律法規開展適合電網(wang)企(qi)業(ye)經營特點(dian)的稅收(shou)籌劃方(fang)案,用(yong)好用(yong)足稅收(shou)政策(ce),盡最(zui)大努力降低企(qi)業(ye)稅收(shou)成本,是當(dang)期(qi)財務管理的一項(xiang)重要內容。本文結合電網(wang)企(qi)業(ye)就(jiu)主(zhu)要稅種稅收(shou)籌劃談相應(ying)對策(ce)。

一、增值稅(shui)稅(shui)收(shou)籌劃

增值稅(shui)作為電(dian)網企業最大稅(shui)種(zhong),稅(shui)收(shou)籌(chou)劃的關(guan)鍵是進項稅(shui)額如何足額、及時抵扣。

(一)進(jin)項稅的籌劃