沪渝房产税改革及其经济效应分析

发布时间：2018-01-05 08:04

本文关键词：沪渝房产税改革及其经济效应分析　出处：《山东大学》2013年硕士论文　论文类型：学位论文

【摘要】：2011年1月27日上海、重庆相继公布对部分个人住房征收房产税试点的暂行办法,沪、渝房产税改革吸引了社会各界极大的关注。当前我国房地产市场供需结构失衡,房价高企不下,地方财政收入困难,影响地方政府职能的发挥,通过房产价值产生的居民收入差距越来越大。这些问题的存在急需通过一个完善的税种进行调节。当前实施的房产税的试点改革是否能起到对以上问题的调节作用,应该怎样对房产税在当前阶段的职能有一个合理适当的定位,这是本篇文章研究的现实意义。本文主要分为六个部分,分别对研究背景、房产税经济效应的理论机理、沪、渝房产税改革的状况、沪、渝房产税改革的实际影响做了详尽的阐述,同时对当前阶段房产税职能和作用的定位提出本文的主要观点。第一章是导论部分。主要介绍了研究的背景,提出了本篇研究着重需要解决的问题,同时对本论文的研究方法和主要框架进行了简要的介绍。第二章是概念界定和文献综述部分。首先对本文涉及到的主要概念从理论上进行了界定,然后分别从价格效应和收入效应的角度出发,对于当前理论界关于房产税改革经济效应的主要观点进行整理总结。第三章是房产税的理论分析部分。对房产税的经济效应进行理论上的分析,以税收的收入效应和替代效应为出发点,主要分析了房产税的价格效应和收入效应。通过对房产税的经济效应进行理论分析,为下文分析沪渝房产税改革的经济影响奠定理论基础。第四章是沪、渝房产税改革的状况分析。该章包括了两个部分的内容,第一部分从征收对象、税率、应纳税额和减免标准等方面对房产税试点改革的细则进行了详尽的介绍,同时分析了上海和重庆两地房产税改革试点方案的相同点和不同点。第二部分指出房产税改革试点存在的问题与不足,主要存在税基窄、税率低以及缺乏法律依据的问题。第五章是沪、渝房产税改革经济效应的影响分析。结合沪、渝房产税改革的现状,从对房价、地方财政收入和收入再分配三个方面的影响分析房产税改革在试点城市的实际经济效应。得出在短期内房产税改革并没有给试点城市的房价带来明显的变化,由于税制在设计上存在税率低,税基窄的问题,房产税对于增加地方财政收入和调节居民收入分配的作用也不明显。第六章是对于我国房产税改革的建议部分。根据前文的研究结论,对当前我国房产税如何改革提出合理化建议。针对前文提到的试点城市改革出现的问题,提出相应的政策建议。着重分析在当前阶段首先应该对房产税进行清晰合理的定位,在合理定位的基础上推动房产税改革的顺利进行。提出在当前阶段房产税主要是引导和调节职能。一方面,对购房者的行为进行正确引导,改变不合理的购房观念,逐步建立正确的住房消费观,抑制对高档住房的跟风行为,量力而行,实现房地产市场资源的合理配置；另一方面,发挥税收杠杆对经济的调节作用,抑制房地产市场上的投资、投机行为,调节住房建设中商品房和保障性住房的结构,通过房产税的征收,对地方政府职能发挥形成合理激励,实现政府职能的转变。
[Abstract]:In January 27, 2011, Shanghai and Chongqing have announced on the part of the individual housing property tax pilot interim measures, Shanghai, Chongqing real estate tax reform has attracted great attention. China's current real estate market, the structural imbalance between supply and demand, prices high, the local finance income difficult to affect local government functions, produced by real estate the value of the income gap is growing. These problems need to be adjusted by a complete tax reform. The implementation of the current real estate tax can play a regulatory role on the above issues, how should have a proper positioning of the functions of property tax in the current stage, this is the practical significance the research of this article.
This paper is divided into six parts, respectively, on the background of the research, the theoretical mechanism, the economic effects of the Shanghai real estate tax, property tax reform in Chongqing, Shanghai, made a detailed exposition of the actual effect of Chongqing real estate tax reform, at the same time positioning on the current property tax function and put forward the main points of this paper.
The first chapter is the introduction. It mainly introduces the background of the research, and points out the problems that need to be solved in this research. At the same time, it briefly introduces the research methods and main framework of this paper.
The second chapter is the definition and the literature review. The main concept firstly defines theoretically, and then from the income effect and price effect for the current point of view, the main ideas about the real estate tax reform the economic effects of finishing the summary.
The third chapter is the real estate tax theoretical analysis. Theoretical analysis on the economic effects of the real estate tax, the income effect and substitution effect of taxation as a starting point, mainly analyzes the income effect and price effect of property tax. The theoretical analysis through the economic effects of real estate tax, the theoretical basis for the following analysis the economic impact of Shanghai and Chongqing real estate tax reform.
The fourth chapter is the analysis of Shanghai, Chongqing real estate tax reform. This chapter consists of two parts, the first part from the collection of objects, tax rate, tax payable and relief standards and other aspects of the pilot reform of property tax rules are introduced in detail, and analyzes the similarities between Shanghai and Chongqing real estate tax reform the pilot program and different points. The second part points out that the existing property tax reform problems and shortcomings, mainly the tax base is narrow, low taxes and lack of legal basis.
The fifth chapter is the analysis of influence of Shanghai, Chongqing real estate tax reform economic effect. Combined with the status of Shanghai, Chongqing real estate tax reform, from the actual economic effects on prices, property tax reform pilot city in the analysis of the impact of the three aspects of local fiscal revenue and income redistribution. In the short-term real estate tax reform did not give the pilot city the prices will bring significant changes in the design of tax due to low tax rates, the tax base is narrow, the real estate tax to increase local financial revenue and adjusting income distribution effect is not obvious.
The sixth chapter is the suggestion part of China's real estate tax reform. Based on the previous research results, on the current real estate tax reform to put forward reasonable suggestions. The pilot city mentioned the issue of reform, put forward the corresponding policy suggestions. Focuses on the analysis in the current stage should first be clear and reasonable positioning of the real estate tax to promote the real estate tax reform, based on reasonable positioning on smoothly. In the present stage of property tax is mainly to guide and regulate the functions. On the one hand, for the purchase of the behavior to correct guidance, change the unreasonable property concept, gradually establish a correct concept of housing consumption, inhibit the herd behavior of high-grade housing. According to the real estate market and realize the rational allocation of resources; on the other hand, play the tax lever for economic regulation, to curb real estate market investment, speculation, adjustment The structure of commercial housing and affordable housing in housing construction, through the collection of property tax, will play a reasonable incentive for the functions of local governments, so as to realize the transformation of government functions.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

【参考文献】