房地产税收、地价与房价基于中国省级面板数据的实证分析

发布时间：2018-03-17 10:49

本文选题：房地产税收　切入点：地价　出处：《山西大学》2014年硕士论文　论文类型：学位论文

【摘要】：自从1998年我国开始施行住房制度改革以来,一方面是由于长期实行住房实物福利分配制度而造成住房出现较为严重短缺的情况,另一方面我国社会又处于城镇化不断加速的背景下,潜在的住房需求在逐渐的日益膨胀,同时又处在居民收入不断增加和银行信贷大力支持消费者购买住房的的情况下,潜在的住房需求不可避免的转变成有效的住房需求,而这有效地住房需求所带来的影响效应就是拉动房价不断地上涨。尤其是最近这几年,房价产价格的快速飙升,已经俨然成为了社会关注的重要民生问题,而如何抑制房地产的价格、促进我国的房地产市场健康有序的发展更是成为了我国政府要解决的当务之急,也是我国政府首要解决的关键问题。我国政府为了使房地产价格处于一个较为稳定的状态,保证房地产行业能够健康有序的发展,相关部门从不同的角度采取了一系列的措施,但相对来说,政府相关部门的着手点还是在于地价和房地产税收两个方面。本文通过实证分析来研究地价和房地产税收如何影响房地产价格,为政府相关部门采取控制房价的措施提供理论依据。通过文中的逻辑推理和最后的实证分析,我们可以得出,在把房地产税收分为房地产交易税和房地产持有税的情况下,房地产交易税与房地产价格之间的相关关系比较模糊,无法确定其是正相关还是负相关,但房地产持有税和房价之间具有负相关的相关关系,而且,房地产交易税和房地产持有税结合起来对房价有负的影响效应。地价与房地产价格的关系较为明确,二者之间的相关关系表现为正相关,这就是说,地价上涨能够促进房地产价格的上升。最后,本文做了研究总结,并对当前我国政府如何采取措施稳定房价、促进房地产市场健康有序的发展提出了一些建议。
[Abstract]:Since 1998, China began to implement the housing system reform, on the one hand, because of the long-term implementation of the housing welfare distribution system in kind, resulting in a more serious housing shortage. On the other hand, our society is in the background of accelerating urbanization, the potential housing demand is expanding day by day, at the same time, at the same time, with the increasing income of residents and the strong support of bank credit to consumers to buy housing, Potential housing demand inevitably translates into effective housing demand, and the effect of this effective housing demand is to drive up house prices. Especially in recent years, housing prices have soared rapidly. It has become an important livelihood issue of social concern, and how to restrain the real estate prices and promote the healthy and orderly development of our real estate market has become the top priority of our government. It is also a key issue to be solved by the Chinese government. In order to keep the real estate prices in a more stable state and to ensure the healthy and orderly development of the real estate industry, the relevant departments have taken a series of measures from different angles. But relatively speaking, the starting point of the relevant government departments lies in the land price and the real estate tax. This paper studies how the land price and the real estate tax affect the real estate price through the empirical analysis. Through logical reasoning and final empirical analysis, we can draw a conclusion that real estate tax can be divided into real estate transaction tax and real estate holding tax. The correlation between real estate transaction tax and real estate price is vague, it can not be determined whether it is positive correlation or negative correlation, but there is a negative correlation between real estate tax and real estate price. The combination of real estate transaction tax and real estate holding tax has a negative effect on house prices. The relationship between land price and real estate price is relatively clear, and the correlation between the two shows a positive correlation, that is, The rise of land price can promote the rise of real estate price. Finally, this paper makes a summary of the research, and puts forward some suggestions on how to take measures to stabilize the real estate price and promote the healthy and orderly development of the real estate market.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.42

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