中央调控房价对地方财政收入的影响研究

发布时间：2018-11-05 16:04

【摘要】：相关研究表明从1994年分税制改革以来,财力逐渐向中央政府集中,而地方财政的压力加重,地方政府相对比中央政府来说财力在逐渐下降,然而其支出责任却有所上升,并且中央对地方的财政转移支付无法满足地方财政的收支缺口,出现了地方政府财权和事权的不对称,从而地方政府将不得不想方设法利用自有资源来扩大财政收入。近几年,我国房地产业发展迅速,其在我国地方经济中的地位日趋显著,已成为我国的支柱性产业。房地产业相关的税收和土地出让金占地方财政中的比例越来越高。此时房地产业也出现了很多问题：投机性比例过高、房价上涨的速度过快等。在这样的环境背景下,中央从2003年开始陆续出台相关政策,借此希望能够抑制房价过快增长。但相关数据却显示中央调控房价收效甚微。学术界有很多观点认为,地方政府为了缓解地方债务和在唯“GDP”论的政绩考核的标准下,出于增加地方财政收入的考虑,地方政府介入房地产市场,地方政府的这种行为为房价的上涨提供了可能。但是,中央调控房价对地方财政是否具有明显的影响?地方政府应该如何理性的面对房地产业的发展?为了进一步使地方财政收入的结构更加合理化和加强规范房地产市场,对这些问题进一步的研究是有必要的。本文的主要研究内容是：首先,本文在提出问题、研究意义的基础上,回顾并梳理国内外学者在房地产、地方财政相关方面的研究,在此基础上提出本文的研究思路、方法、内容、结论及技术路线、创新点与不足之处。其次,对房价、房地产和地方财政收入等概念进行界定；房地产业和地方财政收入之间关联性分析；同时回顾梳理中央出台调控房价的相关政策。再次,分析中央调控房价对地方财政收入影响。首先研究分析中央调控房价对房地产业的影响,然后研究分析房地产业对地方财政收入的影响,从而递推出中央调控房价对地方财政收入的影响。从而从理论上理清中央调控房价是如何影响到地方财政收入。同时提出研究假设。然后,选取了全国30个省、市、自治区作为本文的参考研究对象。在较为详细的分析全国的地方财政收入特点和房地产市场现状之后,运用Stata12.0软件分别从整体性和区域性两个角度进行应用研究。验证研究假设在整体性和区域性两个方面是否都成立。最后,结论及建议。本文在相关的文献以及影响分析的基础上,通过实证分析,得出以下结论：一、房价对房地产及其关联产业税收是正向的影响。二、房价对土地出让金是正向的影响。并且同房地产及其关联产业税收相比,房价对土地出让金的影响更高。
[Abstract]:Relevant studies show that since the reform of the tax sharing system in 1994, financial resources have been gradually concentrated in the central government, and the pressure on local finance has increased. Compared with the central government, the financial resources of local governments have gradually declined, but their spending responsibilities have increased. Moreover, the central government's transfer payment to the local government can not meet the gap of local fiscal revenue and expenditure, so the local government will have to use its own resources to expand the fiscal revenue. In recent years, the real estate industry of our country has developed rapidly, and its status in the local economy of our country is becoming more and more prominent, which has become the pillar industry of our country. Real estate-related taxes and land grants account for a growing proportion of local finance. At this time real estate also appeared a lot of problems: speculative proportion too high, housing prices rising too fast and so on. Against this background, the central government has been issuing policies since 2003, in the hope of curbing the rapid growth of house prices. But the relevant data actually indicated that the central government controls the housing price to have little effect. There are many views in academic circles that in order to alleviate the local debt and to increase the local fiscal revenue, local governments are involved in the real estate market in order to alleviate the local debt and under the criterion of "GDP" performance assessment. This behaviour by local governments makes it possible for house prices to rise. However, does the central government control housing prices have a significant impact on local finance? How should the local government face the development of the real estate industry rationally? In order to further rationalize the structure of local financial revenue and strengthen the regulation of the real estate market, it is necessary to further study these problems. The main research contents of this paper are as follows: firstly, on the basis of raising questions and research significance, this paper reviews and combs the domestic and foreign scholars' research on real estate and local finance, and then puts forward the research ideas of this paper. Methods, contents, conclusions and technical routes, innovations and shortcomings. Secondly, it defines the concepts of house price, real estate and local fiscal revenue; analyzes the relationship between real estate and local fiscal revenue; and reviews the relevant policies of the central government to regulate housing prices. Thirdly, the paper analyzes the effect of central price control on local fiscal revenue. This paper first studies and analyzes the influence of the central control house price on the real estate industry, and then studies the real estate industry's influence on the local financial revenue, thus deduces the influence of the central control house price on the local financial revenue. In order to clarify theoretically how the central control of housing prices affect the local financial revenue. At the same time, the research hypothesis is put forward. Then, 30 provinces, municipalities and autonomous regions are selected as the reference object of this paper. After analyzing the characteristics of local financial revenue and the present situation of the real estate market in China, the author uses Stata12.0 software to carry on the application research from the whole and the regional angle respectively. Verify the validity of the research hypothesis in both holistic and regional terms. Finally, conclusions and recommendations. Based on the relevant literature and impact analysis, this paper draws the following conclusions through empirical analysis: first, housing prices have a positive impact on real estate and its related industries. Second, housing prices on land sales is a positive impact. And compared with the real estate and its related industries tax, the housing price has a higher impact on the land transfer fee.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F812.7

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