房地产税对房地产财富效应的影响研究

发布时间：2018-06-05 04:43

本文选题：房地产税 + 财富效应　；参考：《湘潭大学》2017年硕士论文

【摘要】：在经济高速发展的时代,我国房地产市场的发展势头也越来越迅猛,房地产财富对国民经济发展的影响力不可小觑。房地产财富成为了人们越来越看重的实物财富。在当前中国,房地产行业的财富值占据了社会整体财富的大部分,因此房地产财富效应越发凸显,房地产整个行业的健康发展对人民安居乐业和人民生活质量的方方面面都影响颇深。房地产税作为调控房地产市场的重要财政举措,其制定的具体准则和详细的实施标准对房地产市场的价格和人们的心理具有重大的影响,影响着人们做出经济决策和行为,从而更好利用房地产税的施行,把控好房地产税对房地产财富效应的影响,对维持好房地产市场的健康有序发展和把控好整个经济大环境具有十分重要的意义。本文结合我国现行的房地产税的具体情况,分析了房地产税与房价波动所产生的财富效应之间的关系是怎样。我国目前房地产税的制度和现行税率如何,社会基本形态下的房地产税又是如何对我国房地产财富效应产生的影响,以及房地产税体系中的不同税种是否对房地产财富效应影响大小不同,是本文研究的主要内容。本文运用1999-2015年我国30个省市的相关数据,检验结果得到我国房地产财富效应为0.058,在这个基础上进一步对房地产税与我国房地产财富效应的关系进行分析。动态面板数据模型的实证表明,房地产税会减弱我国房地产财富效应,即我国房地产税对房地产财富效应产生的是负向影响,而且房地产税体系中不同的税种对房地产财富效应的影响程度也不尽相同。最后,本文针对理论和实证检验的结果,从扩展房产税征收范围、简化税种、加快推进房地产税法实施、实施差异化税收政策等角度提出了相应的政策建议。
[Abstract]:In the era of rapid economic development, the development of the real estate market in China is becoming more and more rapid, and the influence of real estate wealth on the development of national economy can not be underestimated. Real estate wealth has become an increasingly valued physical wealth. In current China, the wealth value of the real estate industry accounts for the majority of the wealth of the whole society, so the wealth effect of real estate becomes more and more prominent. The healthy development of the whole real estate industry has a deep impact on people living and working and all aspects of people's quality of life. As an important financial measure to regulate and control the real estate market, the real estate tax has a great influence on the price of the real estate market and people's psychology, and affects people's economic decisions and behaviors. Therefore, it is of great significance to make better use of the implementation of real estate tax, to control the effect of real estate tax on real estate wealth, to maintain the healthy and orderly development of real estate market and to control the whole economic environment. This paper analyzes the relationship between the real estate tax and the wealth effect caused by the fluctuation of house price in the light of the actual situation of real estate tax in China. How about the current real estate tax system and the current tax rate in China, and how the real estate tax in the basic form of society has an impact on the wealth effect of real estate in our country? The main content of this paper is whether different taxes in real estate tax system have different effects on real estate wealth. Based on the data of 30 provinces and cities in China from 1999 to 2015, the results show that the real estate wealth effect in China is 0.058. On this basis, the relationship between real estate tax and real estate wealth effect in China is further analyzed. The empirical results of the dynamic panel data model show that the real estate tax will weaken the real estate wealth effect in China, that is, the real estate tax has a negative impact on the real estate wealth effect. Moreover, the influence of different taxes on the real estate wealth effect is different in the real estate tax system. Finally, according to the results of theoretical and empirical tests, this paper puts forward corresponding policy suggestions from the angles of expanding the scope of property tax collection, simplifying tax categories, speeding up the implementation of real estate tax laws, and implementing differentiated tax policies.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.23;F812.42

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