居民住房开征房产税对我国住房市场的影响研究

发布时间：2018-04-24 04:10

本文选题：居民住房房产税 + 供需理论　；参考：《东北师范大学》2014年硕士论文

【摘要】：改革开放以来,我国的经济快速发展,尤其是步入新世纪以来,我国的经济更是以更快的速度在发展,现已成为了世界第二大经济体。我国居民的经济收入在提高,居民生活水平不断改善,购买力水平也在提高。但是随着我国居民收入水平不断提高,以及我国住房市场的深化改革,我国居民在住房市场看到了投资、投机收益。于是炒房、囤房以及高额的土地出让金等一系列因素导致我国房价一路攀升,居民收入差距不断拉大。另一方面,我国地方财政缺少稳定的支柱型的税种作为支撑,产生了地方政府过于依赖土地出让金的现状。而税收被认为是调整我国房地产市场的终极武器,许多人对此寄予很高的希望。在经过多年的准备之后,我国政府于2011年1月28日起在重庆和上海两地对部分居民住房征收房产税,在这两个城市开始试点。如今试点已开始近三年的时间了,试点的效果如何,试点当中暴露的问题有哪些,在全国推广还需要哪些准备这些都是我们需要研究的。本文通过规范分析和数据分析相结合的方法,分析了居民住房房产税对我国住房市场供给、需求、市场价格和住房市场结构的影响,以及居民住房房产税目前阶段出现的问题和原因,并借鉴国外经验提出了构建居民住房房产税的政策建议。
[Abstract]:Since the reform and opening up, the economy of our country has developed rapidly, especially since entering the new century, the economy of our country is developing at a faster speed, and has now become the second largest economy in the world. The economic income of our country's residents is increasing, the living standard of the residents is improving, and the purchasing power level is also increasing. However, with the improvement of the income level and the deepening reform of the housing market, the residents of our country have seen the investment and speculative income in the housing market. As a result, a series of factors, such as speculation, hoarding and high land transfer fees, have led to rising house prices and widening income gap in China. On the other hand, the local finance of our country lacks the stable pillar type tax as the support, which results in the local government relying too much on the land transfer funds. Tax is regarded as the ultimate weapon to adjust China's real estate market, and many people place high hopes on it. After years of preparation, the Chinese government began to levy a housing tax on some residents in Chongqing and Shanghai on January 28, 2011, and started a pilot project in these two cities. Now the pilot project has been under way for nearly three years. What is the effect of the pilot project? what problems have been exposed in the pilot project? what preparations are needed to popularize the experiment in the whole country? these are all things that we need to study. By combining normative analysis with data analysis, this paper analyzes the impact of residential housing tax on the supply, demand, market price and housing market structure of China's housing market. The problems and reasons in the current stage of residential housing property tax are also discussed, and the policy suggestions on building residential housing property tax are put forward based on the experience of foreign countries.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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