房地产税对房价影响的研究

发布时间：2018-04-16 10:12

本文选题：房地产税 + 房价　；参考：《云南财经大学》2014年硕士论文

【摘要】：房地产行业是我国国民经济的支柱产业,它的兴衰直接关系到国民经济的兴衰。自1998年以来，伴随着房地产市场的快速发展，房价也快速上涨，房地产市场投资的过快增长，导致泡沫风险的增加，国家实施了一系列的政策进行调控，包括财税政策、金融政策及行政政策，其中房地产税收政策是重要的调控手段，是促进房地产市场资源优化配置的有力杠杆。由于房价上涨过快，国家实施了一系列的房地产税收调控政策，但调控的效果并不明显。房地产税收对房价有什么样的影响效应，我国房地产税收制度应如何进行改革，才能使得房地产税收调控起到有效作用，稳定房价并且挤出泡沫，成为了学术界新的研究课题。本文首先分析了我国房地产税收制度的历史变迁，揭示出当前房地产税收体系存在的问题，并论述了房地产税收与房价的变动情况。其次，根据不同的供求弹性、税收资本化理论、现代资产价格理论及房地产转让所得税理论，分析房地产税对房价影响的作用机理，，得出的结论是房地产税收对房价具有抑制作用。然后通过时间序列分析方法，对房地产税与房价关系进行实证分析，得出两者之间存在长期稳定的相关关系；接着运用面板数据分析方法，使用全国30个省级行政单位1999-2011年的相关数据，进行面板模型估计，分析房地产税对房价的影响，以及不同环节下房地产税对房价的影响情况；最后在面板模型中加入其它控制变量，从全国层面和区域层面研究房地产税对房价的影响作用。通过各种实证分析，本文得出以下结论：房地产税收对房价具有抑制作用；房地产税对房价的影响具有区域性特征，在中部、东部地区影响较为显著，在西部地区影响较弱；公共服务支出是影响房价的重要因素之一，与房价存在正相关性。最终根据理论和实证的分析结果，得出房地产税收调控政策及税制改革的相关政策建议。
[Abstract]:The real estate industry is the pillar industry of our national economy, its rise and fall is directly related to the rise and fall of the national economy.Since 1998, with the rapid development of the real estate market, housing prices have also risen rapidly, and the investment in the real estate market has increased too fast, resulting in an increase in the risk of bubbles. The state has implemented a series of policies to regulate and control, including fiscal and taxation policies.Financial policy and administrative policy, of which real estate tax policy is an important means of regulation and control, is a powerful lever to promote the optimal allocation of resources in the real estate market.Because house price rises too fast, our country implements a series of real estate tax regulation and control policy, but the effect is not obvious.What kind of effect does the real estate tax have on the housing price, and how to reform the real estate tax system in order to make the real estate tax regulation play an effective role, to stabilize the housing price and squeeze out the bubble, has become a new research topic in academia.This paper first analyzes the historical changes of China's real estate tax system, reveals the problems existing in the current real estate tax system, and discusses the changes of real estate tax and house prices.Secondly, according to different elasticity of supply and demand, tax capitalization theory, modern asset price theory and real estate transfer income tax theory, this paper analyzes the effect of real estate tax on housing prices.The conclusion is that real estate tax has a restraining effect on house prices.Then through the time series analysis method, the relationship between real estate tax and house prices is empirically analyzed, and the long-term stable correlation between the two is obtained. Then, the panel data analysis method is used to analyze the relationship between the real estate tax and the house price.Using the relevant data of 30 provincial administrative units in China from 1999 to 2011, the panel model is used to estimate the impact of real estate tax on housing prices, as well as the impact of real estate tax on housing prices in different links.Finally, other control variables are added to the panel model to study the impact of real estate tax on housing prices at the national and regional levels.Through various empirical analysis, this paper draws the following conclusions: real estate tax has a restraining effect on house prices, the impact of real estate tax on house prices has regional characteristics, in the middle, the eastern region has a more significant impact, and the impact in the western region is weak;Public service expenditure is one of the important factors influencing house price, and it has positive correlation with house price.Finally, according to the theoretical and empirical analysis results, the real estate tax regulation and control policy and tax reform related policy recommendations.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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