分税财政体制与我国房价调控政策的困境

发布时间：2018-03-10 06:39

本文选题：房价调控　切入点：地方政府　出处：《华东政法大学》2013年硕士论文　论文类型：学位论文

【摘要】：房价过高的问题一直是整个社会普遍关注的问题，过高的房价不仅对社会、经济产生了诸多消极的影响，而且还时刻挑战着社会正常的伦理秩序，造成民众价值观扭曲、认识混乱及信仰危机等危害。为遏制房价过度上涨，我国政府开始执行一系列的房价调控政策，经过两年多的政策执行，房价上涨势头虽然得到了一定程度的遏制，但在调控政策的实施过程中依旧面临着诸多的阻碍因素，调控效果未达到预期，可以说，整个调控政策的效力微乎其微。我国房价之所以呈现出飙升迅速、处于高位持久、下降缓慢且阻力巨大的态势是受诸多因素影响的。这其中，由于地方政府更接近信息源并且对其管理的业务信息有着天然的垄断性，这就意味着地方政府可以利用信息优势同中央政府进行博弈，在调控政策实施的过程中不停追求自己利益的最大化。地方政府对待中央的调控政策表现出的这种消极情绪甚至不合作行为直接导致了房价调控成果总是不甚理想，也成为了我国房价调控政策实施中的最大阻力因素。本文旨在以我国央地的分税财政关系为视角，，通过合理的逻辑推导阐述了我国的分税制改革与房产价格之间的内在联系：我国的分税制改革中存在的央地政府间财权与事权匹配错位、共享税分配不公、转移支付比重失衡等诸多缺陷，导致了我国的地方政府长期处于巨大的财政压力甚至“赤字”状态下，地方政府只能被迫通过提高当地土地交易价格来快速的获取大量资金以缓解自身入不敷出的窘境，土地交易价格的上涨与坚挺直接导致了我国房产价格的上涨与坚挺。在阐明了我国分税制改革对于社会房产价格的影响之后，力图从优化我国分税制改革方面探求改善我国央地政府财政关系状态的可行性途径，进而达到改善我国的房地产市场价格问题的目的。
[Abstract]:The problem of excessive housing prices has always been a common concern of the whole society. Excessive housing prices not only have many negative effects on the society and the economy, but also constantly challenge the normal ethical order of the society, resulting in the distortion of the values of the people. In order to curb the excessive rise in house prices, our government has begun to implement a series of housing price control policies. After more than two years of implementation, the rising trend of house prices has been contained to a certain extent. However, in the process of implementing the regulatory policy, there are still many obstacles, the effect of the regulation and control is not up to expectations, it can be said that the effectiveness of the whole regulatory policy is very little. The reason for the rapid rise in house prices in our country is that they are at a high level for a long time, and that the decline is slow and the resistance is enormous. Among these factors, Because the local government is closer to the information source and has a natural monopoly on the business information it manages, this means that the local government can use the advantage of information to play a game with the central government. In the process of implementing the regulation and control policy, we constantly pursue the maximization of our own interests. The negative emotion and even uncooperative behavior shown by the local government towards the central regulatory policy have led directly to the unsatisfactory results of housing price regulation and control. Also became our country house price control policy implementation biggest resistance factor. The purpose of this paper is to take the tax-sharing financial relationship in the central region of China as a visual angle. Through reasonable logical derivation, this paper expounds the internal relation between the tax distribution reform and the real estate price in our country: the mismatch between the central and local governments' financial power and administrative power, the unfair distribution of shared tax in the tax distribution reform of our country. Many defects, such as the imbalance in the proportion of transfer payments, have led our local governments to be under enormous financial pressure or even "deficit" for a long time. Local governments can only be forced to raise local land transaction prices to quickly secure large amounts of money to ease their own plight of living beyond their means. The rise and strength of land transaction prices directly lead to the rise and strength of real estate prices in China. This paper attempts to explore the feasible ways to improve the financial relationship between central and local governments in China from the aspect of optimizing the reform of the tax distribution system in China, so as to achieve the purpose of improving the price of real estate market in our country.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.23;F812.42

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