不动产税对中国房价影响的实证分析

发布时间：2018-01-07 18:10

本文关键词：不动产税对中国房价影响的实证分析　出处：《重庆大学》2013年硕士论文　论文类型：学位论文

【摘要】：不动产税是地方政府财政收入的主要来源，一直以来都是作为税收政策的主要组成部分，发挥对房地产市场和社会经济的杠杆作用。近年来，随着城市化的进程加快，房地产市场发展迅速，越来越多的住房刚需群体逐渐形成。面对房价高涨、居者苦其屋的局面，社会各界给予了房地产市场越来越多的关注。在继土地政策和信贷政策之后，税收政策对房地产市场和房价的调控作用被寄予厚望，税收政策也逐步成为了政府的调控重点。自中央政府提出条件具备时对不动产征税统一规范的物业税以来，房地产税收制度改革和房价的问题逐渐成为了研究的热点问题。究竟房地产税收和房价之间存在怎样的联系，不动产税对房价又有怎样的影响作用，这种影响的内在机理是什么？不动产税对房价影响的区域特征又是怎样的？这一系列问题都有待解答，而论文试图回答这些问题。论文首先在第一章绪论中说明了对保有环节的房地产税使用不动产税概念的原因。然后第二章文献综述部分总结研究了当前国内外的不动产税研究现状，从理论上分析了不动产税、地方公共支出和房价之间的关系。之后第三章介绍我国的房地产税收制度变迁及房地产主要税种，，并介绍了房地产市场发展历程和宏观调控，以之作为与房地产税制变迁相对应的背景参照。第四章分析了表现不动产税、地方公共支出和房价之间关系的相关理论，并根据资产定价理论推导了文章的理论模型。随后在第五章中选择2000~2011年共12年间中国30个省市的面板数据，通过对面板数据的实证分析，得到全国视角下的不动产税对房价影响的回归模型。然后考虑全国地区的空间差异性，分别按照东部、中部、西部地区的划分构建面板数据模型，研究我国不动产税对房价影响的区域特征。最后，在第六章中论文得出结论，并提出相应的政策建议，同时对论文的不足之处和进一步的改进研究方向也作了交代。
[Abstract]:Real estate tax is the main source of local fiscal revenue, has been as a main part of the tax policy, leverage on the real estate market and the social economy. In recent years, with the city to speed up the process, the real estate market is developing rapidly, more and more housing just need groups forming face. Rising prices, the housing ownership bitter situation, given the community real estate market more and more attention. After the land policy and credit policy, regulation of the tax policy on the real estate market and the prices of high hopes, tax policy has gradually become the focus of regulation of the government. Since the central government proposed conditions since the real estate tax on standardized property tax, real estate tax system reform and the real problem has gradually become a hot issue of research.
Exactly what is the connection between real estate taxes and prices, real estate tax and how to effect on prices, what is the intrinsic mechanism of this effect? The regional characteristics of real estate tax on housing price is what? All these questions need to be answered, and this paper tries to answer these questions.
In the first chapter, the introduction explains the real estate taxes to maintain links with the real estate tax concept of reason. Then the second chapter of this paper summarized the current domestic and foreign research status of the real estate tax, from the theoretical analysis of the relationship between the real estate tax, local public expenditure and housing prices. After the third chapter introduces the real estate tax system and the major real estate tax in China, and introduces the development process of the real estate market and the macroeconomic regulation and control, so as to change the real estate tax and the corresponding background reference. The fourth chapter analyzes the performance of real estate tax, the relevant theory of the relationship between the local public expenditure and prices according to the theoretical model, and the derivation of the asset pricing theory. Then select the panel data of 2000~2011 a total of 12 years Chinese in 30 provinces in the fifth chapter, on the basis of empirical analysis of panel data, to The regression model of real estate tax's impact on house price is analyzed from the national perspective. Then considering the spatial difference of the whole country, we build a panel data model according to the division of Eastern, central and western regions, and study the regional characteristics of real estate tax's impact on housing price in China.
Finally, in the sixth chapter, the paper draws the conclusion and puts forward the corresponding policy recommendations. At the same time, it also gives an account of the shortcomings of the paper and the direction of further improvement.

【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.23;F812.42

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