房产税改革效应的实证分析与功能定位

发布时间：2018-02-22 14:01

本文关键词： 房产税改革功能定位地方财政收入房价 VAR模型面板数据　出处：《长安大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国房产税从上世纪50年代开征以来，期间经历了多次调整与改革。总体上看，房产税在完善我国财政体制，为地方组织财政收入等方面发挥了一定作用。但是随着经济发展及体制改革的不断深化，房产税制度也逐渐暴露出许多问题。因此，全面推进房产税改革已经成为当下的重要任务之一。从理论和国际经验来看,房地产税作为地方税种,具有组织地方财政收入、降低房地产价格和影响房地产市场的作用。然而就沪渝两地房产税改革试点以来，两地商品房价格不降反升这一现实也说明了此次房产税改革的效果并不理想。因此，只有研究改革后房产税同房价、地方财政收入、及房地产市场的实证关系，才能更加准确的认识改革后房产税的功能定位，，为其改革顺利推进提供理论依据。本文分析了我国房产税制度的历史演进和现行房产税制存在的问题，以及对近年来我国房产税改革的背景和进程的回顾，借鉴他人的研究成果，提出房产税改革模式。然后通过建立VAR模型、面板数据分析和静态供给模型的基础上，对改革后房产税与房价、地方财政收入及房地产市场的影响做了实证分析。并借鉴西方典型国家的房产税制度，结合我国实际，以供给需求理论、公共产品理论以及税收非中性理论为理论指导，提出了改革后房产税功能定位的长短期选择—短期内以抑制房屋价格、稳定房地产市场为目标，长期内作为地方主体税种以组织财政收入为目标。以期为我国房产税改革顺利推进提供理论依据。
[Abstract]:Since the introduction of the property tax in -50s, China has experienced many adjustments and reforms during the period. Generally speaking, the property tax is improving the financial system of our country. But with the development of the economy and the deepening of the system reform, the property tax system has gradually exposed a lot of problems. Comprehensively promoting property tax reform has become an important part of Ren Wuzhi. From the point of view of theory and international experience, real estate tax, as a local tax, has organized local financial revenue. The role of lowering real estate prices and affecting the real estate market. However, the reality that the prices of commercial housing in Shanghai and Chongqing have gone up instead of falling since the trial stage of the property tax reform between Shanghai and Chongqing also shows that the effect of this property tax reform is not satisfactory. Only by studying the empirical relationship between real estate tax and housing price, local financial revenue, and real estate market after reform, can we understand more accurately the functional orientation of the property tax after the reform and provide theoretical basis for the smooth advancement of the reform. This paper analyzes the historical evolution of China's real estate tax system and the problems existing in the current real estate tax system, and reviews the background and process of the property tax reform in China in recent years, and draws lessons from the research results of others. Based on the VAR model, panel data analysis and static supply model, the real estate tax and house price after the reform are discussed. This paper makes an empirical analysis on the influence of local financial revenue and real estate market, and draws lessons from the real estate tax system of typical western countries, and combines the reality of our country with the theory of supply demand theory, public goods theory and non-neutral tax theory. This paper puts forward the long-term and short-term choice of the function orientation of the real estate tax after the reform, which aims at curbing the house price and stabilizing the real estate market in the short and short term. In the long term, as the main tax of local government, the aim of this paper is to provide a theoretical basis for the reform of property tax in our country.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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