房地产税收对房价调控的理论研究与实证分析

发布时间：2018-03-04 03:32

本文选题：房地产税收　切入点：房价　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：自1998年住房制度改革之后,我国房地产业作为国民经济的支柱产业,进入了高速发展阶段,房地产开发投资速度、规模不断加大,房价不断提高,同时,房地产业带动了钢铁、水泥等行业的发展,使我国的经济一直保持高速的增长。然而,进入2003年以后,在国际国内经济形势的共同作用下,加之住房市场化改革的过渡期基本结束,房地产业在高速发展的同时,各种问题也开始显现,如房价上涨、供不应求等。为了促进房地产业的健康发展,稳定房价,中央从2003年开始着手开展宏观调控。其中税收政策在房地产宏观调控中扮演着越来越重要的角色,成为社会各界普遍关注对象。征收房地产税收能否真正调控房价也成为了热议的话题。本文第一部分分析国内外的研究现状,国内对此项研究的资料较为匮乏,通过实证分析解决问题的文献有限,而国外在对房地产税收调控房价方面的经验较为成熟,并应用与实际的税收体系中去,可借鉴的经验比较丰富。第二部分研究我国房地产市场的发展演进和现有房地产税收政策及税种分类,对房地产税收政策存在的问题和不足进行讨论,如“轻保有,重流转”、税费项目繁杂等等。第三部分,对不同环节下的房地产税收调控房价进行理论分析,利用房产税可流转和转嫁,售房者和购房者分别需要担负的征税义务,源自住房市场上供给价格和需求价格弹性。根据税收可流转和转嫁,在不同的供需价格弹性下,住房税负怎样调整住房市场供需价格曲线,来调控房价。而且,利用资本资产价格分析模型和投入产出分析模型,得出了离散和连续时间序列下征收房地产税负调控房价的结果。第四部分,根据我国31个省际面板数据,采用计量经济模型,从多个角度分别对房地产持有税收和交易税收对房价调控进行实证分析,研究出适合我国发展的对策框架,理清房地产税收对房价的影响机理,对税制的局限性进行研究,进而完善税制改革。最后,得出了改善税收政策的对策建议：一方面,要完善房地产税收征管机制,加强保有环节税制、使税收政策区域差异化；另一方面,提出了提高房地产税收政策实施效率配套的制度方案,如要加强银行信贷管理、完善社会住房保障体系等。房地产税收作为调控房价与社会资源配置的重要杠杆,在房地产政策中占有重要的地位。目前,我国现行的房地产税制存在很多不足,通过研究我国房地产市场的发展演进和现有的房地产税收政策的影响力进行理论研究与实证分析,研究出适合我国发展的对策框架,以真正解决现阶段我国调控中的实际困难。
[Abstract]:Since the housing system reform in 1998, the real estate industry of our country, as the pillar industry of the national economy, has entered the stage of rapid development. The development of cement and other industries has kept the economy of our country growing at a high speed. However, since 2003, under the joint action of the international and domestic economic situation, the transition period of housing market-oriented reform has basically ended. With the rapid development of the real estate industry, various problems have begun to emerge, such as the rise of house prices and the shortage of supply, etc. In order to promote the healthy development of the real estate industry and stabilize the housing prices, In 2003, the central government began to carry out macro-control. Among them, the tax policy plays an increasingly important role in the macro-control of real estate. Whether real estate tax can really control housing price has become a hot topic. The first part of this article analyzes the domestic and foreign research situation, the domestic research data is relatively scarce, through the empirical analysis to solve the problem literature is limited, but the foreign in the real estate tax regulation housing price aspect experience is more mature, And the application and the actual tax system go, may draw lessons from the experience is quite rich. The second part studies the development and evolution of the real estate market in our country, the existing real estate tax policy and tax classification, discusses the problems and shortcomings of the real estate tax policy, such as "light retention, heavy circulation", complex tax items and so on. The third part, the real estate tax regulation and control of different links of the theoretical analysis of housing prices, the use of property tax can be transferred and transferred, sales and buyers of tax obligations, It comes from the price elasticity of supply and demand in the housing market. According to the transfer and transfer of taxes, how can the tax burden of housing adjust the price curve of supply and demand in the housing market under different price elasticity of supply and demand? By using the capital asset price analysis model and the input-output analysis model, the results of real estate tax adjustment and control under discrete and continuous time series are obtained. In the 4th part, according to the 31 provincial panel data of our country, the econometric model is used to analyze the real estate holding tax and the transaction tax on the housing price control separately from many angles, and the countermeasure frame suitable for the development of our country is studied. This paper clarifies the influence mechanism of real estate tax on house price, studies the limitation of tax system, and consummates the tax system reform. Finally, the countermeasures and suggestions to improve the tax policy are put forward: on the one hand, to perfect the tax collection and management mechanism of real estate, to strengthen the tax system of the retention link, to make the tax policy regional differentiation; on the other hand, This paper puts forward the system scheme to improve the efficiency of the implementation of the real estate tax policy, such as strengthening the bank credit management, perfecting the social housing security system and so on. As an important lever to regulate housing price and social resource allocation, real estate tax plays an important role in real estate policy. At present, there are many deficiencies in our country's current real estate tax system. By studying the development and evolution of the real estate market and the influence of the existing real estate tax policy, this paper makes a theoretical study and empirical analysis, and finds out a countermeasure frame suitable for the development of our country, so as to really solve the practical difficulties in the regulation and control of our country at the present stage.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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