征收房产税对商品住宅价格的影响研究

发布时间：2018-01-23 02:00

本文关键词： 房产税商品住宅价格影响研究　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：近几年来，随着国民经济的平稳较快发展，我国房价呈现出急剧上涨的趋势。持续高速上涨的房价引发的民生问题成为了社会各界关注的焦点。民众对住宅开征房产税的呼声越来越高。2011年年初，重庆和上海分别出台了《房产税试点暂行办法》，新一轮的房产税对抑制房地产投机效果如何，能否有效抑制房价过快上涨等问题都是亟待探讨的。基于上述背景，本文依据35个大中城市不同的经济发展状况，将其分为东、中、西三个区域，通过搜集三个区域10年的商品住宅数据进行区域之间的整体比较分析和各区域内城市间的纵向比较分析。总结出我国商品住宅市场具有投资规模大、投资购房比重高、房价增长速度快、房价收入比不合理，，商品住宅结构不合理等特点。文章通过第二章的房产税对房价的一般影响机理分析，结合重庆、上海两地政策的实际情况分别研究重庆和上海房产税对住房供给市场和住房需求市场的影响，以期望汇总出房产税对商品住宅价格的影响，整体来说，短期内房产税的开征有利于房价的下降。长期由于房产税受到多种楼市调控作用的模糊影响，作用不明显，由于本次改革税率较低，税基不够广泛，很难有效改善房地产市场供求失衡的状况，最后提出由房产税推广到全国的几点思考。依据前文章中我国房产税政策存在的问题以及我国35个大中城市商品市场现状，分析探讨房价回归理性的途径---只有大量廉租房建设和保障房建设，合理的税基和富有弹性的税率、完善的产权登记制度、统一计税依据，减少征管成本、以增代存扩大试点、严格的个人房贷监管才是改善房地产供求关系，稳定房价的正确选择。
[Abstract]:In recent years, with the steady and rapid development of the national economy. China's housing prices show a sharp upward trend. The continuous rapid rise in housing prices caused by livelihood issues have become the focus of attention of all walks of life. People's calls for housing property tax are increasingly high. In 2011, the beginning of the year. Chongqing and Shanghai have issued the "interim measures of Real Estate tax pilot" respectively. It is urgent to discuss how the new round of real estate tax can restrain real estate speculation and whether it can effectively curb the rapid rise of house prices. Based on the above background, according to the different economic development of 35 large and medium-sized cities, this paper divides them into three regions: east, middle and west. Through collecting the commercial housing data of three regions for 10 years to carry on the overall comparative analysis between the regions and the longitudinal comparative analysis among the cities in each region, it is concluded that the commercial housing market of our country has a large scale of investment. With the characteristics of high proportion of investment and purchase, rapid increase of house price, unreasonable ratio of house price to income, unreasonable structure of commodity housing, the article analyzes the general influence mechanism of property tax on house price in chapter two, and combines Chongqing. The actual situation of policies in Shanghai and Chongqing respectively study the impact of property tax on housing supply market and housing demand market, in order to aggregate the impact of property tax on commodity housing prices, as a whole. In the short term, the introduction of property tax is conducive to the decline of house prices. In the long run, the property tax is influenced by many kinds of property market regulation and control, and the effect is not obvious. Because of the low tax rate, the tax base is not wide enough. It is difficult to effectively improve the imbalance between supply and demand in the real estate market. According to the existing problems of the property tax policy and the current situation of commodity market in 35 large and medium-sized cities in China, this paper analyzes the way to return the house price to rationality-only a large number of low-rent housing construction and indemnificatory apartment construction. Reasonable tax base and flexible tax rate, perfect property rights registration system, unified tax basis, reduce the cost of collection and management, to increase the generation to expand the pilot, strict supervision of personal housing loans is to improve the relationship between supply and demand of real estate. The right choice to stabilize house prices.
【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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