住宅交易环节课税对房价的影响

发布时间：2018-02-15 12:48

本文关键词： 住宅交易环节税收房价线性回归面板数据 VAR模型　出处：《东北财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的飞速发展,国内需求不断提高,同时受到通货膨胀的影响,物价水平逐年提高,对与人民生活息息相关的衣、食、住、行各方面都产生了很大的影响,其中最为引人关注的便是住宅价格上涨过快,房地产业过度繁荣,在房地产开发商和房地产投机者的炒作与推动下,不少地方甚至都出现了“一房难求”的现象,对老百姓的生活造成了很大的影响,是国家亟待解决的重要民生问题。近几年,为了稳定房地产市场,避免出现房地产泡沫,控制房价增长过快,我国政府相继制定并颁布了相应的调控性的政策文件,如提高第二套住房的贷款利率、提高首付比例、限购令、完善落实个人转让住房20%所得税政策等。这些政策的实施对房价的稳定起到了一定的调控作用,但仍不能从根本上解决我国住宅市场的价格偏高的问题。我国住宅价格偏高的一个重要因素就是房地产行业的税负过重,尤其是在住宅交易环节的流转税负过重,更多的税负转嫁到了消费者一方,从而推高了房价。因此,要从根本上改变我国的房地产业的税收制度,从而从长期解决房价过高这一重要民生问题。本文主要包括以下内容：第一部分：分析了本文的研究背景,从理论和现实角度阐述了研究住宅交易环节课税的重要意义,并针对国内外的研究现状进行了简单的分析,介绍了本文的研究内容与研究方法,提出了本文的创新点与不足。第二部分：对住宅及其住宅的交易环节作出了定义,阐述了我国现行住宅交易环节课税的概况,从住宅的销售方和购买方两个角度分析我国现行住宅交易环节需要缴纳的税种以及各个税种的纳税义务人、计税依据、税率等内容；并对我国近几年针对每个税种给予的税收优惠政策进行了总结概括。第三部分：对各统计年鉴及其数据库中的数据进行了搜集,在对数据进行相应合理处理的基础上,分析交易环节税收总量的变化曲线图,分析了变化图各转折点的现实原因。第四部分：对第三部分的数据进行更进一步的处理,建立住宅价格与各相关税种的线性回归模型、面板数据模型和向量自回归(VAR)模型,运用Eviews6.0软件对数据进行实证分析,确定交易环节税收以及各类税种对住宅价格的影响方向和程度。第五部分：针对实证分析的结果,结合我国房地产业的税收体制现状,分析我国住宅交易环节课税存在的主要问题。第六部分：提出完善我国住宅交易环节课税的政策建议。针对以上提出的交易环节课税存在的诸多问题,总结其他国家(地区)在这些方面所制定的税收政策,对完善住宅交易环节课税的对策建议起到借鉴作用。从优化税收体系、改善地区间差异的税收体系、完善房地产产权登记制度等方面对完善我国住宅交易环节课税提出相应的对策建议。由于本文需要的数据量很大,且搜集较为困难,并且我国房地产业的产权登记制度和管理制度尚不健全,所以要对有些原始数据进行简单的处理,可能导致精确度有所欠缺。
[Abstract]:With the rapid development of China's economy, the domestic demand increases, while the effects of inflation, the price level increased year by year, the life is closely linked with people's clothing, food, housing, various aspects have a great impact, the most concern is the residential real estate prices rose too fast. The excessive industrial prosperity in the real estate developers and real estate speculators speculation and promotion, many places even have a hard to find a room "phenomenon, caused a great impact on the lives of ordinary people, is an important national people's livelihood needs to be solved.
In recent years, in order to stabilize the real estate market, to avoid the real estate bubble, control the excessive growth of house prices, the Chinese government has formulated and promulgated the corresponding regulatory policy documents, such as the increase of second sets of housing loan interest rates, raising Shoufu ratio, purchase order, improve the implementation of individual housing transfer income 20% tax policy. The implementation of these policies has some effects on the regulation of price stability to play, but still can not fundamentally solve the housing market in China. The high price is an important factor of residential prices in China's real estate industry heavy burden, especially in residential transactions transfer tax overweight, shifting more of the tax burden to the consumer side, pushing up prices. Therefore, to change China's real estate tax system fundamentally, so from long-term solutions to high prices of this important livelihood issues.
This paper mainly includes the following contents: the first part: the analysis of the research background, the significance of housing transactions tax is expounded from the angle of theory and practice, and the research status at home and abroad have made a brief analysis, introduces the research content and research methods of this paper, put forward the innovation and deficiency of this paper. The second part: Transactions of residential and residential made the definition, this paper expounds the general situation of China's current housing transactions tax, analysis of China's current housing transactions need to pay taxes and various tax obligations, from two angles of residential sales side and buy side the tax basis, tax rate and content; the preferential tax policy of our country in recent years for each category given are summarized. The third part: the statistical yearbook and the data in the database Collect, based on reasonable data processing, analysis of curves of the total transaction tax, analyzes the realistic reason variation of each turning point. The fourth part: the third part of the data for further processing, the establishment of housing prices and the relevant taxes of the linear regression model, panel data model and the vector autoregressive (VAR) model, using Eviews6.0 software, the empirical analysis of the data, determine the transaction tax and taxes to the housing price influence the direction and extent. The fifth part: according to the results of empirical analysis, combined with the current tax system of real estate industry in China, analyses the main problems existing in Chinese housing transactions tax the sixth part proposed consummates our country housing transaction taxation policy suggestions. According to problems of Taxation transactions put forward above, summarized the other Countries (regions) made in these aspects of the tax policy, reference suggestions and Countermeasures to improve the residential transactions tax. From the optimization of the tax system, improve inter regional differences in the tax system, improve the real estate registration system of property rights and other aspects of perfecting the taxation of residential transactions link of our country puts forward corresponding countermeasures and suggestions.
Due to the large volume of data and collection difficulties, and the property right registration system and management system of our real estate industry is not yet perfect, some simple processing of raw data may lead to lack of accuracy.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F299.23

【相似文献】