税收政策对我国住宅市场价格波动的影响研究

发布时间：2018-04-20 04:26

本文选题：税收政策 + 住宅市场价格　；参考：《江西师范大学》2013年硕士论文

【摘要】：住宅市场价格波动一直是比较热门的话题，影响住宅市场价格的因素众多而复杂。房地产业发展受政策影响较大，国家对房地产业发展的态度往往是左右其发展的最重要因素。因此，房地产调控政策对住宅市场价格波动存在重要影响。税收政策是房地产调控政策之一。基于税收政策的特点，房地产价格增长的调控，对抑制住宅市场投机，并保障住宅市场持续稳定的发展具有特殊调节作用。充分发挥房地产税收政策调节住宅价格波动已为学者所关注，为此，有必要针对税收政策对住宅价格的调控机制予以系统研究，从而理清税收政策的调控机理，为健全住宅价格调控体系、合理调控住宅价格提供理论依据。本文首先分析了住宅市场及其价格波动的现状。在此基础上，深入探究了税收政策对住宅价格的调控机制:即税收政策通过影响住宅市场供求状况进而影响住宅市场价格波动。同时，本文还分析营业税、所得说、房产税和土地增值税对住宅市场的影响。其次，结合我国实际，论文对税收政策的调控效果进行了实证研究。运用2001-2011年的统计数据进行分析，结果表明：土地增值税与住宅价格存在正相关性，，而营业税与住宅价格存在负相关性，且调控效果不明显。其原因可能涉及税收征管过程中存在执法不严、发生税负转嫁以及税收体系中存在重复征收等问题。最后，本文针对税收政策实施过程中存在的问题，提出改革和完善现行税收政策的建议。
[Abstract]:The price fluctuation in the housing market has been a hot topic. The factors affecting the housing market price are numerous and complex. The development of the real estate industry is greatly influenced by the policy. The attitude of the state to the development of the real estate industry is often the most important factor in the development of the real estate industry. Therefore, the real estate regulation policy has an important influence on the price fluctuation of the housing market.
The tax policy is one of the real estate regulation policies. Based on the characteristics of the tax policy, the regulation of the real estate price growth has a special regulating effect on restraining the speculation in the housing market and ensuring the sustainable and stable development of the housing market. The tax policy makes a systematic study on the regulation mechanism of housing price, so as to clarify the regulation mechanism of the tax policy, and provide a theoretical basis for improving the housing price regulation and control system and rationally regulating the housing price.
This paper first analyzes the current situation of the housing market and its price fluctuation. On this basis, it explores the regulation mechanism of the tax policy on the housing price, that is, the tax policy affects the housing market price fluctuation by influencing the supply and demand status of the housing market. At the same time, this paper also analyzes the business tax. The impact of the house market.
Secondly, the paper makes an empirical study on the effect of tax policy on the basis of our country's reality. The results show that there is a positive correlation between the land value added tax and housing price, and there is a negative correlation between the business tax and the housing price, and the effect of the regulation is not obvious. The reason may be related to tax collection and management. There are some problems in the process of law enforcement, such as lax enforcement, shifting tax burden and repeated levy in the tax system.
Finally, aiming at the problems existing in the implementation of tax policy, this paper puts forward some suggestions for reforming and perfecting the current tax policy.

【学位授予单位】：江西师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.23;F812.42

【参考文献】