基于购买意愿的上海市房产税政策实证研究

发布时间：2018-04-05 16:22

本文选题：房产税　切入点：问卷调查　出处：《华东政法大学》2015年硕士论文

【摘要】：在2011年上海房产税试点前,我国普遍实行的房产税政策是1986年的《房产税暂行条例》1。在此条例中,对个人所有的非营业用房采取免税政策。上海和重庆作为房产税改革的试点城市率先进行房产税改革,最具代表性的改革内容便是将部分居民的自有住房纳入到缴纳房产税的范围之内。沪渝房产税已实行四年,由于政策实行的时间不长,政策评估尚处于新生阶段。房产税改革顶层设计任重而道远,税率的高低设置,课税对象的扩大范围,房屋价值评定的科学性,以及征管方式的可操作性等都是需要探究。房产税改革的合理功能定位与制度设计还需要大量的实证依据,这也是本篇论文努力所在。本文按照理论分析—问题提出—检验分析—启示建议的结构,以定量实证研究为主要研究方法,分别从如下三个研究层面来展开:一是房产税政策认可程度;二是购买者经济决策受房产税的影响程度;三是税收要素设置与房产税调节房价效果之间的相关程度。本文旨在解决好以下问题:公众对于上海市房产税政策的认可程度有多高,不同自身特征购房者对上海房产税政策的认可是否存在显著差别。不同自身特征的购买者受房产税政策影响改变其经济决策的可能性,是否和其自身特征显著相关。房产税税率高低,分级设税,课税范围三个层面与实施效果之间的相关程度。根据以上设计调查问卷题项,得到有效样本。采用独立样本t检验,汇总交叉分析,单因素方差分析,复回归分析的方法进行数据分析和假设检验,得出相关结论。一方面,公众对于现行上海市房产税政策的认可程度并不高,尤其是影响自身利益的条款;另一方面,房产税对引导满足基本型需求,限制改善型住房需求有一定的影响,但对于其他方面效果微弱。此外,房产税如果对存量房开征保有环节的税,对影响住房市场供求关系,压制投资性需求,调节房价是有中等相关程度的影响的。
[Abstract]:Before the trial of Shanghai property tax in 2011, the general property tax policy in China was the interim regulations on property tax of 1986.In this regulation, individual-owned non-commercial premises are tax-exempt.Shanghai and Chongqing, as the pilot cities of property tax reform, take the lead in the reform of real estate tax, and the most representative reform content is to bring part of the residents' own houses into the scope of property tax payment.Shanghai-Chongqing property tax has been implemented for four years, because the policy is not long, the policy evaluation is still in a new stage.The top design of property tax reform has a long way to go, the setting of tax rate, the expanding range of tax object, the scientific evaluation of housing value, and the maneuverability of collection and management.The reasonable function orientation and system design of the property tax reform need a lot of empirical evidence, which is also the effort of this paper.According to the structure of theoretical analysis, question put forward, test analysis and apocalypse suggestion, this paper takes the quantitative empirical research as the main research method, starting from the following three levels of research: first, the degree of acceptance of the property tax policy;The other is the degree to which the buyer's economic decision is influenced by the property tax, the third is the correlation between the setting of the tax elements and the effect of the property tax on adjusting the house price.The purpose of this paper is to solve the following problems: how high the degree of public acceptance of Shanghai property tax policy, and whether there are significant differences in the recognition of Shanghai real estate tax policy among different property buyers with different characteristics.The possibility that buyers with different characteristics are influenced by property tax policy to change their economic decisions is significantly related to their own characteristics.The degree of correlation between property tax rate, tax level, tax range and implementation effect.According to the above design questionnaire items, valid samples were obtained.Independent sample t-test, aggregate cross-analysis, single-factor ANOVA and complex regression analysis were used to analyze data and test hypotheses, and relevant conclusions were drawn.On the one hand, the degree of public acceptance of the current Shanghai real estate tax policy is not high, especially the terms that affect their own interests; on the other hand, the property tax has a certain impact on guiding and meeting the basic needs and limiting the demand for improved housing.But for other aspects of the effect is weak.In addition, if the property tax imposes the tax on the housing stock, it will affect the supply and demand of the housing market, suppress the investment demand, and adjust the housing price.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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