房产税改革对北京住宅价格的影响研究

发布时间：2018-07-03 10:58

本文选题：房产税改革 + 供需角度　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：近几年，北京市政府结合国务院相关政策出台了一系列房价调控的措施，这些措施的实行，没有对高涨的房价形成抑制作用。在此过程中，行政手段的干预和打压凌驾于市场自动调节机制之上，而房产税改革可以用税收手段对房地产市场产生影响。目前，，房产税尚处于改革试点时期，未来的全国开征还面临很多难题。房产税改革对北京房价的影响究竟是怎样，更需要根据具体情况从不同角度细致分析。本文以北京市住房市场为例，从研究对象和研究任务出发，运用规范分析方法和定量分析方法，从房地产供求角度研究分析了房产税改革对北京市住房市场的全方位影响。通过对北京房地产市场现状的分析，了解到住宅的供给情况和需求情况，再结合定量分析得出供需曲线，验证定性分析的推测是否正确，从而对北京房地产市场有更加深刻的了解。结合国内外房产税改革的经验教训，对将要开征的房产税对房价的影响进行预估。通过供求两个角度分析增加保有环节房产税后对房价产生的影响，结合回归分析找出影响房价的诸多因素，从定性和定量两个方面分析各方行为变化。最后，结合前面的深度分析，提出相关的政策建议。本文主要分为六部分：第一部分介绍研究意义、研究方法和国内外的文献研究成果；第二部分综述房产税的理论基础及现行税制安排；第三部分以数据分析为着眼点，分析北京房地产现状；第四部分对有代表性的亚洲国家及地区的税收制度加以借鉴并分析沪渝两地试点的成效；第五部分从供需角度分析保有环节税制设计对房价的影响，定量分析价格影响的程度，笔者得出如果房产税增加1%，北京房价会相对上升0.8%；第六部分结合上述分析提出完善房产税制度及配套设施的政策建议。
[Abstract]:In recent years, the Beijing municipal government, in conjunction with relevant State Council policies, has introduced a series of measures to regulate house prices, which have not restrained the rising housing prices. In this process, the intervention and suppression of administrative means is superior to the automatic adjustment mechanism of the market, and the reform of property tax can influence the real estate market by means of taxation. At present, the property tax is still in the pilot period of reform, the future of national levy is still facing a lot of difficulties. The impact of property tax reform on housing prices in Beijing needs to be carefully analyzed from different angles according to specific conditions. This paper takes the housing market of Beijing as an example, starting from the research object and research task, using the normative analysis method and the quantitative analysis method, from the angle of the real estate supply and demand, analyzes the all-around influence of the real estate tax reform on the housing market in Beijing. By analyzing the present situation of the real estate market in Beijing, we can find out the supply and demand situation of housing, and then combine the quantitative analysis to get the supply and demand curve to verify whether the qualitative analysis is correct or not. Thus the real estate market in Beijing has a deeper understanding. Combined with the experience and lessons of the real estate tax reform at home and abroad, the impact of the property tax on the housing price is estimated. This paper analyzes the influence of increasing the property tax on the house price from the angle of supply and demand, finds out many factors that affect the house price by combining the regression analysis, and analyzes the behavior changes of all parties from the qualitative and quantitative aspects. Finally, combined with the previous in-depth analysis, put forward relevant policy recommendations. This paper is divided into six parts: the first part introduces the significance of the research, research methods and domestic and foreign literature research results; the second part summarizes the theoretical basis of property tax and the current tax arrangements; the third part focuses on data analysis. The fourth part of the representative Asian countries and regions to draw lessons from the tax system and analysis of the effectiveness of the Shanghai and Chongqing pilot projects; part five from the point of view of supply and demand analysis of the impact of the retention link tax system design on housing prices. Quantitative analysis of the extent of the impact of the price, the author concluded that if the real estate tax increases by 1, Beijing housing prices will rise relatively 0.8; the sixth part combined with the above analysis proposed to improve the property tax system and supporting facilities policy recommendations.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

【引证文献】