房产税的经济效应分析及其改革优化建议

发布时间：2018-01-07 20:02

本文关键词：房产税的经济效应分析及其改革优化建议　出处：《华东师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,我国房地产行业过热发展,房价居高不下,成为普通百姓不可承受之重,国家屡屡出台政策试图调节房价,效果总体不尽人意。同时,目前中国经济正处于调整转型的关键时期,地方政府的财务负担普遍沉重,过度依赖的土地财政不可持续,因此亟需寻找一个持续、稳定、安全、高效的地方财政收入来源。在目前产能过剩的背景下,这一稳定的财政收入来源只能依托于房地产行业所产生的税收收入。然而目前我国的房地产税制形成于计划经济时期,和如今的房地产市场化发育程度及其市场规模已严重不匹配,加之我国房地产税制本身亦是问题重重。因此,房产税改革势在必行。在此背景下,上海和重庆于2011年开始试点征收个人住宅房产税,迈开了房产税改革的实质性一步。时至今日,改革所产生的效果如何,其经济效应有哪些,如何确立我国房产税的功能定位,以及在此功能定位下如何突破房产税改革的障碍进一步深化改革,这些是本文将要着力分析阐明的问题。本文首先梳理并介绍了房产税的相关概念及理论基础,为相关讨论提供了理论支持。其次,分析了我国房产税改革的必要性。主要从我国房地产税制的不合理现状、地方财政存在的问题,以及房地产市场的调控需要等三方面论证房产税改革的必要性。第三部分着重分析了房产税的经济效应。通过理论分析和实证分析相结合的方法论证房产税的价格效应和财政收入效应。得出结论是在现阶段,房产税的功能主要应定位于引导和调节住房消费,而从长期来看,可将其培育成地方主体税种,为地方政府提供一个持续、稳定、安全、高效的财政收入来源。在明确了房产税功能定位的基础上,本文紧接着以上海为例分析了房产税试点的效果情况以及存在的一些问题,并指出进一步深化改革所存在的障碍与难点。最后,综合考虑以上存在的问题与难点因素,提出深化房产税改革的要点与路径建议。
[Abstract]:In recent years, the real estate industry of our country overheated development, the house price is high, becomes the ordinary people cannot bear the heavy, the country repeatedly promulgates the policy to try to adjust the house price, the effect is not satisfactory on the whole. At the same time. At present, the Chinese economy is in the key period of adjustment and transformation, the financial burden of local government is generally heavy, and the land finance is not sustainable, so it is urgent to find a sustainable, stable and safe one. Efficient local revenue sources. In the context of overcapacity. This stable source of financial revenue can only depend on the tax revenue generated by the real estate industry. However, at present, the real estate tax system of our country was formed in the planned economy period. The development degree and market scale of the real estate market have been seriously mismatched, and the real estate tax system itself is also a lot of problems. Therefore, it is imperative to reform the real estate tax. In this context, Shanghai and Chongqing in 2011 began to pilot the collection of personal housing property tax, a substantial step forward in the reform of real estate tax. To date, how the effect of the reform. What are its economic effects, how to establish the functional positioning of property tax in China, and how to break through the obstacles of property tax reform to further deepen the reform. These are the problems this paper will focus on. This article first combs and introduces the related concept and the theoretical foundation of the property tax, provides the theory support for the related discussion. Secondly. This paper analyzes the necessity of the reform of real estate tax in China, mainly from the unreasonable present situation of the real estate tax system in our country, and the problems existing in local finance. The third part mainly analyzes the economic effect of the real estate tax and proves the price of the property tax through the combination of theoretical analysis and empirical analysis. Lattice effect and fiscal revenue effect. The conclusion is at this stage. The function of the property tax should be oriented to guide and regulate the housing consumption, but in the long run, it can be cultivated into the local main tax to provide a sustainable, stable and safe for the local government. On the basis of defining the function of the property tax, this paper takes Shanghai as an example to analyze the effect of the property tax pilot and some problems. Finally, considering the above existing problems and difficult factors, the paper puts forward the main points and path suggestions for deepening the reform of real estate tax.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

【参考文献】