房地产税对我国房价的影响分析

发布时间：2018-01-15 14:20

本文关键词：房地产税对我国房价的影响分析　出处：《山东大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来我国房地产市场发展态势迅猛,甚至一度起到了带动我国部分地区区域经济发展的作用。但是在房地产行业快速发展的同时也带来一些不可回避的问题。例如我国的高房价是否存在泡沫、房地产市场的发展是否平稳可持续等。在希望房地产市场的稳健发展的基础上,我国出台了一系列调控政策,旨在打压过快增长的房价,促进社会和谐安定的作用,而房地产税就是所出台的调控政策之本文主要分析房地产税对房价的影响作用。本文从对我国房地产市场的现状一。分析入手,首先对于我国房地产市场特点,房地产税政策等进行梳理,并且由于沪渝两市是当前政策试点城市,故对两市的房地产税政策进行简要比较评估。接下来在此基础上对于房地产税对房价的影响分别进行了理论分析和实证分析。理论分析的部分主要从资本定价的核心思想入手,将房产视为普通的资产,采用对其未来收益与成本差额进行贴现,进而得出房价的测算。而其后通过税收转嫁理论说明由于弹性的不同,不同地区房地产税对于房价的影响不同。在此分析基础上分别得到三个命题,即房地产税对于房价具有影响作用、房地产税(流通环节和持有环节)对房价具有抑制作用,以及不同地区房地产税对房价的影响情况可能不同。在实证分析部分分别对这三个命题进行验证。首先是采用格兰杰因果检验证明房地产税是房价的格兰杰因,即房地产税是引起房价变化的主要因素之一。其次是将房地产税分为流通环节税收和保有环节税收两个部分。在对房地产税总额对房价的影响进行分析后,将两个部分的税收分别对我国剔除西藏后得到的30个省(市)数据进行面板数据分析,得出流转环节税收和持有环节税收分别对房价的影响作用。最后将我国分为东、中、西三部进行分区域分析,得出不同区域房地产税影响作用不同,影响环节也不同的结论。至此,理论部分的三个命题一一得到验证。最后在前文所述的理论和实证基础上,针对当前我国形势作出相应政策建议。
[Abstract]:In recent years, China's real estate market is developing rapidly. Even once played the role of driving regional economic development in some parts of China. But the rapid development of the real estate industry also brought some unavoidable problems, such as whether there is a bubble in high house prices. The development of real estate market is stable and sustainable. On the basis of the steady development of the real estate market, China has issued a series of regulation and control policies to suppress the rapid growth of housing prices. The role of promoting social harmony and stability, and real estate tax is the introduction of regulatory policies this paper mainly analyzes the impact of real estate tax on housing prices. 1. Starting with the analysis, first of all, the characteristics of China's real estate market, real estate tax policies and so on are combed, and because the Shanghai and Chongqing stock markets are the current policy pilot cities. Therefore, this paper makes a brief comparative evaluation of the real estate tax policies in the two cities. Then, it makes theoretical analysis and empirical analysis on the impact of real estate tax on housing prices. The part of the theoretical analysis starts with the core idea of capital pricing, regards the real estate as the common asset, and discards the difference between the future income and the cost. Then we get the measurement of house price. And then through the tax transfer theory to explain that because of the different elasticity, the impact of real estate tax on house price is different in different regions. On the basis of this analysis, three propositions are obtained respectively. That is, real estate tax has influence on house price, real estate tax (circulation link and holding link) has restraining effect on house price, and the influence of real estate tax on house price may be different in different regions. In the empirical analysis part of the three propositions are verified. Firstly, the Granger causality test is used to prove that the real estate tax is the Granger factor of house price. That is, real estate tax is one of the main factors that cause the change of house price. Secondly, the real estate tax is divided into two parts: circulation tax collection and retention tax collection. The tax data of 30 provinces (municipalities) obtained after excluding Tibet are analyzed by panel data. Finally, we divide our country into three parts: East, Middle and West to carry on the sub-regional analysis, and draw the conclusion that the impact of real estate tax is different in different regions. So far, the three propositions of the theoretical part have been verified one by one. Finally, on the basis of the theory and practice mentioned above, the corresponding policy suggestions are made in view of the current situation of our country.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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