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拨开房地产税的“迷雾”

来源: 南方日报网络版     时间: 2019年12月09日 04:51:29
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(近)(期)(,财)(政)(部)(部)(长)(发)(文)(提)(及)(房)(地)(产)(税)(,引)(发)(市)(场)(关)(注)(,国)(土)(资)(源)(部)(和)(住)(建)(部)(相)(关)(部)(门)(也)(对)(房)(地)(产)(市)(进)(行)(研)(究)(。12月)(20日)(,人)(民)(日)(报)(公)(开)(发)(表)(财)(政)(部)(部)(长)(肖)(捷)(撰)(写)(的)(《加)(快)(建)(立)(现)(代)(财)(政)(制)(度)(》,文)(中)(提)(到)(“按)(照)(‘立)(法)(先)(行)(、充)(分)(授)(权)(、分)(步)(推)(进)(’的)(原)(则)(,推)(进)(房)(地)(产)(税)(立)(法)(和)(实)(施)(”、“对)(工)(商)(业)(房)(地)(产)(和)(个)(人)(住)(房)(按)(照)(评)(估)(值)(征)(收)(房)(地)(产)(税)(,适)(当)(降)(低)(建)(设)(、交)(易)(环)(节)(税)(费)(负)(担)(,逐)(步)(建)(立)(完)(善)(的)(现)(代)(房)(地)(产)(税)(制)(度)(”。该)(文)(曾)(被)(收)(录)(于)(《党)(的)(十)(九)(大)(报)(告)(辅)(导)(读)(本)(》。此)(后)(,国)(土)(资)(源)(部)(和)(住)(建)(部)(相)(关)(人)(士)(也)(针)(对)(房)(地)(产)(税)(进)(行)(研)(究)(或)(者)(撰)(文)(。值)(得)(关)(注)(的)(是)(,房)(地)(产)(税)(改)(革)(或)(并)(不)(能)(直)(接)(等)(同)(于)(增)(加)(保)(有)(环)(节)(房)(产)(税)(,或)(侧)(重)(于)(税)(负)(结)(构)(的)(再)(优)(化)(。
国)(际)(经)(验)(来)(看)(,全)(球)(较)(多)(国)(家)(在)(房)(地)(产)(保)(有)(环)(节)(征)(税)(,对)(土)(地)(和)(地)(上)(建)(筑)(物)(进)(行)(统)(一)(征)(税)(。全)(球)(多)(数)(国)(家)(均)(拥)(有)(房)(地)(产)(税)(收)(制)(度)(体)(系)(,贯)(穿)(房)(地)(产)(流)(转)(环)(节)(和)(保)(有)(环)(节)(。国)(际)(经)(验)(来)(看)(,提)(高)(房)(地)(产)(保)(有)(环)(节)(的)(税)(收)(、降)(低)(流)(转)(环)(节)(税)(负)(,有)(助)(于)(遏)(制)(投)(机)(活)(动)(。各)(国)(财)(政)(体)(制)(和)(产)(权)(体)(制)(等)(不)(同)(,房)(地)(产)(税)(制)(也)(有)(所)(差)(异)(。就)(保)(有)(环)(节)(来)(看)(,将)(土)(地)(和)(地)(上)(建)(筑)(物)(统)(一)(为)(不)(动)(产)(进)(行)(征)(税)(,或)(是)(国)(际)(主)(流)(模)(式)(,比)(如)(美)(国)(征)(收)(的)(财)(产)(税)(、巴)(西)(的)(城)(市)(房)(地)(产)(税)(、日)(本)(的)(固)(定)(资)(产)(税)(等)(等)(,均)(属)(于)(此)(类)(。
美)(国)(房)(地)(产)(税)(收)(经)(过)(数)(百)(年)(的)(发)(展)(,已)(形)(成)(了)(以)(保)(有)(环)(节)(为)(主)(、较)(为)(完)(善)(的)(房)(地)(产)(税)(收)(制)(度)(;如)(今)(,美)(国)(以)(不)(动)(产)(为)(主)(的)(财)(产)(税)(税)(率)(超)(过)(2%,成)(为)(地)(方)(政)(府)(的)(主)(要)(税)(源)(。美)(国)(房)(地)(产)(税)(制)(中)(,流)(转)(环)(节)(税)(收)(包)(括)(遗)(产)(与)(赠)(与)(税)(、交)(易)(中)(的)(个)(人)(所)(得)(税)(、销)(售)(税)(等)(,保)(有)(环)(节)(税)(收)(为)(不)(动)(产)(税)((是)(财)(产)(税)(的)(最)(主)(要)(构)(成)()。美)(国)(财)(产)(税)(最)(早)(可)(以)(追)(溯)(到)(17世)(纪)(,经)(过)(数)(百)(年)(的)(发)(展)(,已)(经)(成)(为)(地)(方)(政)(府)(的)(最)(主)(要)(税)(源)(。目)(前)(,美)(国)(50个)(州)(都)(征)(收)(保)(有)(环)(节)(房)(产)(税)(,税)(基)(为)(房)(地)(产)(评)(估)(价)(值)(的)(一)(定)(比)(例)(,税)(率)(由)(地)(方)(政)(府)(制)(定)(。
综)(合)(以)(上)(分)(析)(,我)(们)(发)(现)(:
房)(地)(产)(税)(是)(一)(个)(综)(合)(性)(概)(念)(,涉)(及)(房)(地)(产)(运)(行)(的)(流)(转)(和)(保)(有)(环)(节)(,包)(括)(5个)(与)(房)(地)(产)(直)(接)(相)(关)(的)(税)(种)(,及)(其)(他)(涉)(及)(房)(地)(产)(行)(业)(的)(税)(种)(,共)(10余)(种)(。其)(中)(,房)(产)(税)(征)(收)(发)(生)(在)(保)(有)(环)(节)(,是)(以)(保)(有)(房)(屋)(为)(征)(税)(对)(象)(、向)(产)(权)(所)(有)(人)(征)(收)(的)(一)(种)(财)(产)(税)(。我)(国)(现)(行)(房)(地)(产)(税)(制)(呈)(现)(“重)(流)(转)(、轻)(保)(有)(”的)(特)(征)(;2011年)(上)(海)(和)(重)(庆)(率)(先)(试)(点)(房)(产)(税)(,是)(完)(善)(房)(地)(产)(税)(制)(的)(重)(要)(探)(索)(。
数)(据)(点)(评)(:工)(业)(企)(业)(利)(润)(大)(幅)(回)(落)(,经)(济)(阶)(段)(性)(承)(压)(
事)(件)(:11月)(,规)(模)(以)(上)(工)(业)(企)(业)(利)(润)(同)(比)(14.9%,前)(值)(25.1%。1-11月)(,规)(模)(以)(上)(工)(业)(企)(业)(利)(润)(同)(比)(21.9%,前)(值)(23.3%。(数)(据)(来)(源)(:国)(家)(统)(计)(局)()
点)(评)(:
采)(暖)(季)(限)(产)(影)(响)(下)(经)(济)(阶)(段)(性)(承)(压)(,11月)(工)(业)(企)(业)(利)(润)(大)(幅)(回)(落)(。11月)(,规)(模)(以)(上)(工)(业)(企)(业)(实)(现)(利)(润)(总)(额)(7858.2亿)(元)(,同)(比)(增)(长)(14.9%,较)(上)(月)(大)(幅)(回)(落)(10.2个)(百)(分)(点)(,降)(至)(今)(年)(年)(初)(以)(来)(次)(低)(值)(。采)(暖)(季)(限)(产)(影)(响)(下)(,工)(业)(经)(济)(阶)(段)(性)(承)(压)(,11月)(规)(模)(以)(上)(企)(业)(工)(业)(增)(加)(值)(同)(比)(增)(速)(6.1%,较)(上)(月)(继)(续)(回)(落)(0.1个)(百)(分)(点)(;PPI同)(比)(增)(速)(较)(上)(月)(回)(落)(1.1个)(百)(分)(点)(至)(5.8%,PPIRM同)(比)(增)(速)(较)(上)(月)(回)(落)(1.3个)(百)(分)(点)(至)(7.1%。其)(中)(,当)(月)(利)(润)(增)(速)(回)(落)(主)(要)(受)(价)(格)(涨)(幅)(回)(落)(影)(响)(,据)(统)(计)(局)(初)(步)(测)(算)(,价)(格)(回)(落)(拉)(低)(当)(月)(利)(润)(增)(速)(13.8个)(百)(分)(点)(,是)(企)(业)(利)(润)(回)(落)(的)(主)(要)(拖)(累)(项)(。
主)(要)(行)(业)(当)(月)(盈)(利)(普)(遍)(回)(落)(,偏)(上)(游)(行)(业)(和)(国)(有)(企)(业)(盈)(利)(回)(落)(较)(为)(显)(著)(。分)(行)(业)(来)(看)(,11月)(主)(要)(行)(业)(盈)(利)(普)(遍)(较)(上)(月)(回)(落)(。其)(中)(,偏)(上)(游)(行)(业)(回)(落)(幅)(度)(较)(为)(显)(著)(,例)(如)(,黑)(色)(金)(属)(冶)(炼)(及)(压)(延)(加)(工)(业)(、有)(色)(金)(属)(矿)(采)(选)(业)(、石)(油)(加)(工)(炼)(焦)(及)(核)(燃)(料)(加)(工)(业)(等)(行)(业)(当)(月)(利)(润)(增)(速)(下)(滑)(幅)(度)(均)(超)(过)(50个)(百)(分)(点)(。分)(企)(业)(类)(型)(来)(看)(,各)(类)(型)(企)(业)(当)(月)(利)(润)(增)(速)(均)(现)(回)(落)(,其)(中)(,由)(于)(偏)(上)(游)(的)(部)(分)(国)(有)(占)(比)(较)(高)(行)(业)(利)(润)(回)(落)(幅)(度)(较)(为)(显)(著)(,11月)(国)(有)(及)(国)(有)(控)(股)(企)(业)(利)(润)(增)(速)(较)(上)(月)(大)(幅)(回)(落)(39.4个)(百)(分)(点)(至)(18.8%,回)(落)(较)(为)(显)(著)(。
企)(业)(盈)(利)(能)(力)(总)(体)(仍)(在)(改)(善)(,主)(营)(业)(务)(收)(入)(利)(润)(率)(再)(创)(2012年)(来)(新)(高)(。1-11月)(工)(业)(企)(业)(主)(营)(业)(务)(收)(入)(利)(润)(率)(6.36%,较)(上)(月)(继)(续)(改)(善)(0.12个)(百)(分)(点)(,较)(去)(年)(同)(期)(大)(幅)(改)(善)(0.51个)(百)(分)(点)(,再)(创)(2012年)(来)(新)(高)(;1-11月)(产)(成)(品)(存)(货)(周)(转)(天)(数)(14.3天)(,较)(去)(年)(同)(期)(减)(少)(0.5天)(;应)(收)(账)(款)(平)(均)(回)(收)(期)(39.2天)(,较)(去)(年)(同)(期)(减)(少)(0.7天)(。企)(业)(杠)(杆)(率)(总)(体)(保)(持)(低)(位)(,11月)(末)(工)(业)(企)(业)(资)(产)(负)(债)(率)(55.8%,较)(上)(月)(小)(幅)(回)(升)(0.1个)(百)(分)(点)(。此)(外)(,高)(技)(术)(制)(造)(业)(保)(持)(较)(快)(盈)(利)(增)(速)(,1-11月)(高)(技)(术)(制)(造)(业)(主)(营)(业)(务)(收)(入)(同)(比)(13.4%,增)(速)(高)(出)(全)(行)(业)(2个)(百)(分)(点)(;主)(营)(业)(务)(收)(入)(利)(润)(率)(6.68%,高)(出)(全)(行)(业)(0.32个)(百)(分)(点)(。正)(如)(我)(们)(在)(年)(度)(报)(告)(《吐)(故)(纳)(新)(》中)(所)(述)(,2018年)(转)(型)(进)(入)(下)(半)(场)(,高)(技)(术)(制)(造)(等)(新)(经)(济)(领)(域)(或)(加)(速)(发)(力)(。
近)(期)(数)(据)(预)(测)(
注)(:
[1]肖)(绪)(湖)(.中)(国)(房)(地)(产)(税)(改)(革)(研)(究)([M].中)(国)(财)(政)(经)(济)(出)(版)(社)(,2012.
[2]石)(坚)(,陈)(文)(东)(.房)(地)(产)(税)(制)(的)(国)(际)(比)(较)([M].中)(国)(财)(政)(经)(济)(出)(版)(社)(,2011.
[3]刘)(洋)(.房)(地)(产)(税)(制)(经)(济)(分)(析)([D].上)(海)(财)(经)(大)(学)(,2007.
[4]郭)(文)(华)(.国)(外)(不)(动)(产)(税)(收)(制)(度)(研)(究)([M].中)(国)(大)(地)(出)(版)(社)(,2005.
【本)(文)(推)(送)(内)(容)(节)(选)(自)(长)(江)(研)(究)(已)(发)(布)(报)(告)(,报)(告)(原)(文)(请)(见)(2018年)(1月)(2日)(发)(布)(的)(研)(究)(报)(告)(《拨)(开)(房)(地)(产)(税)(的)(“迷)(雾)(”》】
研)(究)(报)(告)(信)(息)(
证)(券)(研)(究)(报)(告)(:拨)(开)(房)(地)(产)(税)(的)(“迷)(雾)(”
对)(外)(发)(布)(时)(间)(:2018年)(1月)(2日)(
近)(期)(重)(点)(研)(究)(报)(告)(
【重)(磅)(深)(度)(】
【重)(磅)(深)(度)(】
【重)(磅)(深)(度)(】
【重)(磅)(深)(度)(】长)(夜)(未)(央)(,债)(牛)(尚)(早)(
评)(级)(说)(明)(及)(声)(明)(
重)(要)(声)(明)(
长)(江)(证)(券)(股)(份)(有)(限)(公)(司)(具)(有)(证)(券)(投)(资)(咨)(询)(业)(务)(资)(格)(,经)(营)(证)(券)(业)(务)(许)(可)(证)(编)(号)(:10060000。本)(报)(告)(的)(作)(者)(是)(基)(于)(独)(立)(、客)(观)(、公)(正)(和)(审)(慎)(的)(原)(则)(制)(作)(本)(研)(究)(报)(告)(。本)(报)(告)(的)(信)(息)(均)(来)(源)(于)(公)(开)(资)(料)(,本)(公)(司)(对)(这)(些)(信)(息)(的)(准)(确)(性)(和)(完)(整)(性)(不)(作)(任)(何)(保)(证)(,也)(不)(保)(证)(所)(包)(含)(信)(息)(和)(建)(议)(不)(发)(生)(任)(何)(变)(更)(。本)(公)(司)(已)(力)(求)(报)(告)(内)(容)(的)(客)(观)(、公)(正)(,但)(文)(中)(的)(观)(点)(、结)(论)(和)(建)(议)(仅)(供)(参)(考)(,不)(包)(含)(作)(者)(对)(证)(券)(价)(格)(涨)(跌)(或)(市)(场)(走)(势)(的)(确)(定)(性)(判)(断)(。报)(告)(中)(的)(信)(息)(或)(意)(见)(并)(不)(构)(成)(所)(述)(证)(券)(的)(买)(卖)(出)(价)(或)(征)(价)(,投)(资)(者)(据)(此)(做)(出)(的)(任)(何)(投)(资)(决)(策)(与)(本)(公)(司)(和)(作)(者)(无)(关)(。本)(报)(告)(所)(载)(的)(资)(料)(、意)(见)(及)(推)(测)(仅)(反)(映)(本)(公)(司)(于)(发)(布)(本)(报)(告)(当)(日)(的)(判)(断)(,本)(报)(告)(所)(指)(的)(证)(券)(或)(投)(资)(标)(的)(的)(价)(格)(、价)(值)(及)(投)(资)(收)(入)(可)(升)(可)(跌)(,过)(往)(表)(现)(不)(应)(作)(为)(日)(后)(的)(表)(现)(依)(据)(;在)(不)(同)(时)(期)(,本)(公)(司)(可)(发)(出)(与)(本)(报)(告)(所)(载)(资)(料)(、意)(见)(及)(推)(测)(不)(一)(致)(的)(报)(告)(;本)(公)(司)(不)(保)(证)(本)(报)(告)(所)(含)(信)(息)(保)(持)(在)(最)(新)(状)(态)(。同)(时)(,本)(公)(司)(对)(本)(报)(告)(所)(含)(信)(息)(可)(在)(不)(发)(出)(通)(知)(的)(情)(形)(下)(做)(出)(修)(改)(,投)(资)(者)(应)(当)(自)(行)(关)(注)(相)(应)(的)(更)(新)(或)(修)(改)(。本)(公)(司)(及)(作)(者)(在)(自)(身)(所)(知)(情)(范)(围)(内)(,与)(本)(报)(告)(中)(所)(评)(价)(或)(推)(荐)(的)(证)(券)(不)(存)(在)(法)(律)(法)(规)(要)(求)(披)(露)(或)(采)(取)(限)(制)(、静)(默)(措)(施)(的)(利)(益)(冲)(突)(。本)(报)(告)(版)(权)(仅)(仅)(为)(本)(公)(司)(所)(有)(,未)(经)(书)(面)(许)(可)(,任)(何)(机)(构)(和)(个)(人)(不)(得)(以)(任)(何)(形)(式)(翻)(版)(、复)(制)(和)(发)(布)(。如)(引)(用)(须)(注)(明)(出)(处)(为)(长)(江)(证)(券)(研)(究)(所)(,且)(不)(得)(对)(本)(报)(告)(进)(行)(有)(悖)(原)(意)(的)(引)(用)(、删)(节)(和)(修)(改)(。刊)(载)(或)(者)(转)(发)(本)(证)(券)(研)(究)(报)(告)(或)(者)(摘)(要)(的)(,应)(当)(注)(明)(本)(报)(告)(的)(发)(布)(人)(和)(发)(布)(日)(期)(,提)(示)(使)(用)(证)(券)(研)(究)(报)(告)(的)(风)(险)(。未)(经)(授)(权)(刊)(载)(或)(者)(转)(发)(本)(报)(告)(的)(,本)(公)(司)(将)(保)(留)(向)(其)(追)(究)(法)(律)(责)(任)(的)(权)(利)(。
免)(责)(声)(明)(返)(回)(搜)(狐)(,查)(看)(更)(多)(
责)(任)(编)(辑)(:
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