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当前房地产业税收在地方财政收入中所占比重不断上升,已经成为地方财政收入的重要来源之一,地方财政对房地产市场相关税收有很强的依赖性。为了抑制房地产市场过热,中央和地方政府制定了一系列宏观调控政策。本文以湖北省为例,通过对比各县市房地产市场状况及财政收入状况,分析了房地产开发投资对财政收入的影响,提出相应的政策建议。
At present, the real estate tax revenue in the local financial revenue share rising, has become an important source of local financial revenue, local finance on the real estate market-related tax has a strong dependence. In order to curb the real estate market overheating, the central and local governments have formulated a series of macro-control policies. In this paper, Hubei Province as an example, by comparing the real estate market in various cities and counties of state revenue and financial status, analysis of real estate development investment on the impact of financial revenue, and put forward the corresponding policy recommendations.