征收房产税对投资性购房的影响研究

发布时间：2018-01-06 18:52

本文关键词：征收房产税对投资性购房的影响研究　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来,房地产业蓬勃发展,已成为我国的支柱产业。房地产业的发展关系到我国整个国民经济的发展。由于个人可支配收入不断增加、我国投资领域不完善和投资品种缺乏,房地产成为投资领域的新贵,投资性购房的比例呈上升趋势。根据国际上的经验,投资性购房占总购房的比例超过20%,房地产业就会孕育一定的风险,不加以控制很可能导致房地产泡沫,进而引发经济泡沫。纵观我国房地产业的发展情况,可以发现我国房地产业发展迅速,投资需求旺盛,且部分城市的房价收入比严重偏离正常,这是投资性购房过热的信号。为了抑制投资性购房,稳定房价,保持房地产业持续、健康发展,我国政府在信贷方面进行了调控,从2005年3月到2013年2月,国务院先后颁布了“国八条”、“国十条”、新“国八条”、和“国五条”,要求实行严格的差别化住房信贷政策。但仅有信贷政策是远远不够的,我国投资性购房依旧很热。近年来,房产税改革的呼声越来越高,人们希望通过房产税改革达到抑制投资性购房,稳定房价的目的。本文研究房产税对投资性购房的影响顺应了现实要求,不仅可以对我国税制改革提供相关借鉴,而且对我国房地产业的健康发展提供相关建议。本文在投资成本的变化会影响投资收益率的变化,投资收益率的变化会影响投资需求以及投资成本的变化会影响投资者对未来收益的预期的机制下分析征收持有环节的房产税会对投资性购房产生什么影响。得出结论：此次房产税改革在短期内会因为影响投资者心理预期而抑制部分投资需求,但从长期来看,由于房产税对投资成本增加的程度非常有限,未来房价不跌反涨,没有实质影响到投资收益率,所以对投资性需求没有多大的影响。
[Abstract]:In recent years, the real estate industry is booming and has become the pillar industry of our country. The development of the real estate industry relates to the development of the whole national economy of our country. The investment field of our country is imperfect and the investment variety is lacking, the real estate becomes the new rich in the investment field, the proportion of the investment purchase house is on the rise. According to the international experience. If the proportion of investment purchase is more than 20%, the real estate industry will give birth to certain risks, which may lead to the real estate bubble, and then lead to the economic bubble. Looking at the development of the real estate industry in our country, we can find that the real estate industry of our country develops rapidly, the investment demand is exuberant, and the housing price income ratio of some cities deviates seriously from the normal. In order to restrain the investment purchase, stabilize the house price, keep the real estate industry develop continuously and healthily, our government has carried on the control in the credit aspect. From March 2005 to February 2013, the State Council successively promulgated the "eight articles of the Nation", the "Ten articles of the Nation", the New "eight articles of the Nation", and the "five articles of the Nation". Demand to implement strict differential housing credit policy. But the only credit policy is far from enough, our country's investment purchase is still very hot. In recent years, the voice of property tax reform is more and more high. People hope to restrain the investment purchase and stabilize the house price through the reform of the property tax. This paper studies the impact of the property tax on the investment purchase in accordance with the practical requirements. It can not only provide reference for the tax reform of our country, but also provide relevant suggestions for the healthy development of the real estate industry in our country. In this paper, the change of investment cost will affect the change of investment return. The change of the return on investment will affect the investment demand and the change of the investment cost will affect the investors' expectation of the future income. Under the mechanism of analyzing the impact of the property tax of the holding link on the investment purchase, the conclusion can be drawn. Conclusion:. The property tax reform in the short term will affect investors' psychological expectations and dampen some of the investment demand. But in the long run, because the property tax increases the investment cost to a very limited extent, the future house price does not fall, but rises, does not have the real effect to the investment yield, therefore has not much influence to the investment demand.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F299.23;F812.42

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