物业税开征对我国房地产价格的影响研究

发布时间：2018-01-10 00:25

本文关键词：物业税开征对我国房地产价格的影响研究　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，随着中国社会的高速发展及城市化进程的不断推进，全国各地房地产市场出现蓬勃发展的局面。但我们也必须清醒地认识到，在房地产市场取得巨大成绩的同时，也出现了一系列有违和谐的经济问题与社会问题。一方面，从房地产价格来看，我国城市房地产价格迅速上涨，呈现连续性波动上升趋势，且区际房价波动存在巨大差异、房价收入比畸高。另一方面，从房地产市场调控效应来看，国家先后打出了一系列调控政策“组合拳”，综合运用土地、金融、财税和行政审批等多种调控政策和措施，但就房地产市场情况来看，这些调控工具似乎都收效甚微。房地产税制体系作为重要的经济杠杆之一，对调节房价、引导房地产资源有效配置和促进房地产市场均衡发展本应具有积极意义，然而，我国当前房地产税制由于存在税种繁多，交叉重叠，重流转轻保有、计税依据不合理及税收征管不到位等问题，对房地产市场的调控存在失效性和滞后性，因此，加快房地产税制改革，通过新的房地产税制工具调控开始被人们寄予厚望。而与房产税制密切相关的物业税开征在我国提议已久，成为当前政府部门、学术界及房地产市场各主体关注的焦点。本文以物业税开征理论依据与国际借鉴的分析为背景，以物业税对房地产价格的传导机制为理论前提，以我国全国层面和区域层面的物业税与房地产市场的发展现状为基础，通过理论与实证相结合的方法得出物业税开征对我国房地产价格的影响，并就此提出政策建议。首先，从房地产市场失灵、税收非中性及税收调控的不可替代性三个角度论述物业税开征的理论依据，并简要介绍与分析我国现有房地产税制和国外物业税制度及其对我国提供的国际借鉴，为后续研究奠定理论基础。其次，，依据经济学基本范式，通过采用四象限模型、讨价还价模型及供求模型三个角度，分别从理论上探索物业税对房地产价格的传导机制。再次，对我国30个省（市、自治区）2002-2011年的数据构建面板模型进行全国层面及区域层面的定量分析。最后提出制定差别化税收调控政策，循序渐进设立科学物业税制，不断完善税收配套制度建设等政策建议。
[Abstract]:In recent years, with the rapid development of Chinese society and the development of urbanization, the real estate market has been booming all over the country. At the same time, there are a series of economic and social problems that are contrary to harmony. On the one hand, from the point of view of real estate prices, the prices of urban real estate in China are rising rapidly. There is a rising trend of continuous fluctuation, and there are huge differences between regions, the ratio of house price to income is abnormally high. On the other hand, from the view of real estate market regulation and control effect. The state has played a series of control policies "combo", comprehensive use of land, finance, finance, taxation and administrative approval and other regulatory policies and measures, but from the real estate market situation. The real estate tax system, as one of the important economic levers, plays an important role in regulating house prices. To guide the effective allocation of real estate resources and promote the balanced development of the real estate market should be of positive significance, however, the current real estate tax system in our country because of the existence of a wide range of taxes, overlapping, heavy circulation and light maintenance. Due to the unreasonable tax basis and the lack of tax collection and management, the regulation of the real estate market is ineffective and lagging. Therefore, the reform of the real estate tax system should be accelerated. Through the new real estate tax control tools people began to place great hopes. And property tax closely related to the real estate tax system has been proposed in our country for a long time become the current government departments. Academic circles and real estate market each main body concerns the focal point. Based on the theoretical basis of the introduction of property tax and the analysis of international reference, this paper takes the transmission mechanism of property tax on real estate price as the theoretical premise. On the basis of the development of property tax and real estate market at the national and regional levels, through the combination of theory and empirical method, the impact of property tax levy on the real estate prices in China is obtained. And put forward policy recommendations. First of all, from the real estate market failure, tax non-neutral and tax regulation and control of the irreplaceable three angles to discuss the theoretical basis of property tax levy. And brief introduction and analysis of China's existing real estate tax system and foreign property tax system as well as the international reference to our country, to lay a theoretical foundation for the follow-up study. Secondly, according to the basic paradigm of economics. Through the use of four-quadrant model, bargaining model and supply and demand model from three angles, respectively from the theoretical exploration of property tax on the transmission mechanism of real estate prices. Again, 30 provinces (cities). Autonomous region from 2002 to 2011 data construction panel model for the national and regional levels of quantitative analysis. Finally put forward to formulate differential tax regulation and control policies and gradually set up a scientific property tax system. Continue to improve the tax supporting system construction and other policy recommendations.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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