中国房产税改革对中国房价的影响分析及政策建议

发布时间：2018-06-15 12:42

本文选题：房产税改革 + 房价　；参考：《西南财经大学》2014年硕士论文

【摘要】：中国现行房产税制度建立在上世纪八十年代,与现在的经济发展形势已经严重不符,已然到了必须要改革的地步。2011年中国开始在上海和重庆进行房产税改革试点,这次改革无论是对于完善中国财税体制还是解决已成地方政府痼疾的土地财政问题都意义重大,但是我们更多的是将房产税作为调控房价的工具反而忽视了其他的目的。本文在梳理了中国房地产市场和现行房产税制度的背景下,分别从理论和实证角度对两者的关系进行了研究分析,认为房产税无论是在短期还是长期对房价是有影响的,但是起到的作用主要是稳定房价,而不是控制房价涨跌。本文认为房地产市场中决定房价的仍然是供给和需求,房产税在其中起到的作用主要是对投资性住房需求特别是投机性住房需求的抑制。其次本文认为,为了使房产税能够更有效的对房价发挥稳定作用,完善的适合中国国情的房产税制度是必不可少的
[Abstract]:The current property tax system in China was established in the 1980s, which is not in line with the current economic development and has reached the point where it must be reformed. In 2011, China began to pilot the reform of property tax in Shanghai and Chongqing. This reform is of great significance both to improve China's fiscal and taxation system and to solve the problem of land finance, which has become a chronic problem of local governments, but we have neglected other purposes by using property tax as a tool to control housing prices. Under the background of combing the Chinese real estate market and the current real estate tax system, this paper studies and analyzes the relationship between the real estate tax and the real estate tax from the theoretical and empirical angles, and concludes that the property tax has an impact on the house price in the short or long term. But the main role is to stabilize house prices, not to control the rise and fall of house prices. This paper holds that the supply and demand still determine the housing price in the real estate market, and the function of the property tax is mainly to restrain the investment housing demand, especially the speculative housing demand. Secondly, this paper believes that in order to make the property tax more effective to play a stable role in housing prices, a perfect property tax system suitable for China's national conditions is essential.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

【参考文献】