房产税对保障性住房供给的影响研究

发布时间：2018-03-12 15:25

本文选题：房产税　切入点：保障性住房工程　出处：《湖南科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：保障性安居工程的建设主要是为了解决城乡中低收入群体的住房问题。2011年个人住房房产税改革将上海市和重庆市作为试点推行，，规定试点个人住房房产税收入将全部用于支持保障性住房建设及公共租赁房建设、维护，这为保障性住房建设及公共租赁房建设、维护创造力良好的经济条件。所以，对上海市和重庆市个人住房房产税改革试点的研究，分析如何影响扩大保障性住房供给，完善房产税改革措施有一定的指导意义。第一，文章分析了我国现行房产税体系的意义、特征以及现状，并通过对上海市和重庆市两个试点城市的个人住房房产税制度以及保障性住房建设状况加以总结分析。得出目前我国房产税收入占政府财政收入的比重低；保障性住房供求失衡，无法满足城乡中低收入群体的住房需求；由于地域间发展不平衡，不同地域间保障性住房建设状况差异大等问题。第二，从地方政府土地利用效率及收益的角度建立的保障性住房建设收益函数，为地方政府在建设保障性住房时，由于个人住房房产税收入占财政投入比重增加使其财政压力减少，进而调动地方政府的积极性，为扩大保障性安居工程供给提供了理论依据。第三，以上海市和重庆市两个个人住房房产税试点城市的政策及效果为基础，与当前我国房产税收制度及效果进行比对研究，并对其进行实证分析，建立影响因素函数。通过实证分析表明个人住房房产税改革将有利于扩大保障性住房的供给。第四，对我国个人住房房产税改革制度提出具有可行性的建议。完善相关改革配套措施，贯彻个人住房房产税收入定向使用，支持保障性住房建设原则，在政策范围允许内适当扩大不同类型区域试点范围。
[Abstract]:The construction of the indemnificatory housing project is mainly aimed at solving the housing problems of the low- and middle-income groups in urban and rural areas. In 2011, the reform of personal housing property tax carried out Shanghai and Chongqing as a pilot project. It is stipulated that the income from the individual housing tax will be used entirely to support the construction of affordable housing and the construction and maintenance of public rental housing, which is conducive to the construction of affordable housing and the construction of public rental housing, and to the maintenance of good economic conditions for creativity. The research on the reform of individual housing property tax in Shanghai and Chongqing has certain guiding significance to analyze how to influence the expansion of affordable housing supply and improve the reform measures of real estate tax. First, the article analyzes the significance, characteristics and current situation of the current property tax system in China. And through the summary and analysis of the individual housing property tax system and the construction of the indemnificatory housing in two pilot cities of Shanghai and Chongqing, it is concluded that the proportion of the real estate tax income in the government revenue is low. The imbalance of supply and demand of affordable housing can not meet the housing needs of urban and rural low-income groups; due to the imbalance of regional development, there are large differences in the construction of affordable housing among different regions. Second, from the angle of land use efficiency and income of local government, the income function of affordable housing construction is established for the local government when constructing affordable housing. Due to the increase of the income of personal housing property tax in the financial input, the financial pressure is reduced, and the enthusiasm of the local government is aroused, which provides a theoretical basis for expanding the supply of secure housing projects. Thirdly, based on the policies and effects of Shanghai and Chongqing two pilot cities of individual housing property tax, this paper compares and studies the current real estate tax system and its effect, and makes an empirical analysis on it. The empirical analysis shows that the reform of personal housing property tax will help to expand the supply of affordable housing. In 4th, we put forward some feasible suggestions on the reform of personal housing property tax system in China. We should perfect the relevant reform measures, implement the targeted use of personal housing property tax revenue, and support the principle of building affordable housing. Appropriate expansion of the pilot range of different types of regions within the scope of the policy.
【学位授予单位】：湖南科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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