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房地产税改革的公众情感态度与税收遵从

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利用结构方程模型和新浪微博数据挖掘以及NLP情感分析技术,研究公众对推进我国房地产税改革的情感态度和遵从倾向.研究发现,对税负的感知是引起负面情感态度的最重要因素,且该类情感对税收遵从呈负向显著影响;2021年末,房地产税政策的评价正面情感得分比负面情感略具优势;"试点、房产、房租、房价、贫富、压力、房贷"等是公众最为关注的焦点;负面情感态度的背后存在政策系统性不足、配套支持措施尚未落地、经济压力大等诉求.应同步落实配套支持性政策、实施差异化的房地产税收政策、合理制定税费减免政策、提高税款使用透明度等,以缓解公众对房地产税改革关于税负的负面情感,减轻政策落实的阻力和难度.
A Study of Public Sentiment Attitudes and Tax Compliance in Real Estate Tax Reform
This article uses structural equation modeling,Sina Weibo data mining and NLP sentiment analysis tech-nology to study the public's sentiment attitudes and compliance tendency towards promoting China's real estate tax reform.The study found that the perception of tax burden is the most important factor causing negative sentiment at-titudes,and this type of sentiment has a negatively significant impact on tax compliance.In the evaluation of the re-al estate tax policy at the end of 2021,the proportion of positive sentiment scores was slightly higher than the nega-tive sentiment scores.Issues such as"pilot,real estate,rent,housing prices,rich and poor,pressure,and mortgage loans"are the focus of the public's most attention.Behind the negative sentiment attitudes are waiting for the ap-peals for systemic policy deficiencies,unimplemented supporting measures,and high economic pressure.We should simultaneously carry out supporting policies,implement differentiated real estate tax policies,rationally make tax re-duction and exemption policies,and improve the transparency of tax use,etc.,in order to alleviate the public's neg-ative sentiments towards real estate tax reform and reduce the resistance and difficulty of policy implementation.

Real Estate Tax ReformSocial SentimentSentiment AnalysisTax Compliance

许评、陈清、王伟域

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北京工商大学经济学院,北京 100048

国家税务总局税务干部学院,江苏扬州 225007

房地产税改革 社会情感 情感分析 税收遵从

教育部人文社会科学研究项目

16YJCZH129

2024

税务与经济
吉林财经大学

税务与经济

CSTPCDCHSSCD北大核心
影响因子:0.801
ISSN:1004-9339
年,卷(期):2024.(2)
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