公租房保障对象收入申报管理研究
(1.安徽工业大学商学院,安徽 马鞍山 243002;2.安徽工业大学公共管理与法学院,安徽 马鞍山 243002)
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摘要:针对公租房租金流失问题,借鉴A-S模型分析思路,构建基于固定租金、比例租金和混合租金三种情景的公租房保障对象收入申报遵从理论分析框架,探讨提高抽查率、加大惩罚力度、提高奖励力度和增加收入等对保障对象的收入申报遵从行为的影响;最后,提出完善公租房保障对象收入申报机制的建议。关键词:公租房;租金;收入;保障对象;申报机制Abstract:For the loss of funds for public rental housing,the paper establishes the theoretical analysis framework of income declaration compliance of public rental housing security objects based on three scenarios named fixed rent,mixed rent and ratio rent by drawing lessons from A-S model,discusses the influence of improving sampling rate,increasing penalties,improving the incentives and increasing income on income declaration compliance of public rental housing security objects. Finally,proposes suggestions for improving the income declaration mechanism of public rental housing security objects.Keywords:public rental housing;rent;income;security object;declaration mechanism参考文献[1] 陈俊华,吴莹.公租房准入与退出的政策匹配:北京例证[J].改革,2012(1):75-80.[2] Allingham M G,Sandmo A. Income tax evasion:A theoretical analysis[J]. Journal of Public Economics,1972(3):323-338.[3] Yitzhaki S. Income tax evasion:a theoretical analysis[J]. Journal of pubic economics,1974(3):201-202.[4] Witte A D,Woodbury D F. The effect of tax laws and tax administration on tax compliance:The case of the U.S. individual tax[J]. National tax journal,1985(1):1-13.[5] Torgler B,Schneider F. What shapes attitudes toward paying taxes? Evidence from multicultural european countries[J]. Social science quarterly,2007(88):443-470.[6] 雷根强,沈峰.简论税收遵从成本[J].税务研究,2002(7):41-43.[7] 李林木.国外税收遵从成本研究述评[J].涉外税务,2004(8):41-45.[8] 李林木.高收入个人税收遵从与管理研究[M].北京:中国财政经济出版社,2013.[9] 咸春龙.中国个人所得税流失及其成因研究[M].北京:中国经济出版社,2014.建筑经济,2016(10):81-85