房产税对于保障性住房供给的扩大作用研究

发布时间：2018-05-08 09:40

本文选题：保障性住房 + 房产税　；参考：《湖南大学》2013年硕士论文

【摘要】：保障性住房建设主要是为了城市中低收入群体的住房需求。2011年重庆和上海进行个人住房房产税试点改革，规定个人住房房产税收入作为保障性安居工程建设，为扩大保障性住房供给提供了解决思路。因此，探讨个人住房房产税试点对保障性住房供给的扩大作用具有重要意义。首先，本文探讨我国房产税制度的内涵、特点与制度现状。并对个人住房房产税试点城市的制度改革内容进行了归纳，，分析了我国保障性住房建设情况，指出我国存在房产税收入比例较低、保障性住房供给不足和区域性失衡的问题。然后，基于地方政府用地效益视角构建了地方政府保障性住房建设的收益函数，建设积极性，扩大保障性住房供给。进而，以重庆和上海个人住房房产税试点政策作为虚拟变量，构建保障性住房建设规模的影响因素函数，通过实证研究表明我国当前的保障性住房建设是以需定供模式，证实了当前个人住房房产税试点对保障性住房供给的扩大作用，指出坚持个人住房房产税试点收入用于保障性住房建设的原则能有效扩大保障性住房供给。最后，对我国完善房产税制度改革扩大保障性住房供给，提出了完善房产税制度改革配套措施，坚持个人住房房产税试点收入作为保障性安居建设的原则，扩大个人住房房产税试点范围的建议。
[Abstract]:The construction of affordable housing is mainly for the housing needs of the urban low and middle income groups. In 2011, Chongqing and Shanghai carried out a pilot reform of the personal housing property tax, stipulating that the income of the individual housing property tax should be used as a construction project for the construction of a secure and secure housing project. For expanding the supply of affordable housing to provide a solution. Therefore, it is of great significance to probe into the expanding role of the housing tax on the supply of indemnificatory housing. First of all, this paper discusses the connotation, characteristics and current situation of the property tax system in China. This paper summarizes the contents of the reform of the system of the individual housing property tax pilot city, analyzes the situation of the construction of the indemnificatory housing in our country, and points out that there are some problems in our country, such as the low income ratio of the real estate tax, the insufficient supply of the indemnificatory housing and the regional imbalance. Then, based on the benefit of local government land use, the income function of local government affordable housing construction is constructed, the construction enthusiasm and the supply of affordable housing are expanded. Then, taking the pilot policy of individual housing property tax in Chongqing and Shanghai as virtual variable, this paper constructs the function of influencing factors of the scale of affordable housing construction, and through empirical research shows that the current affordable housing construction in our country is based on the model of demand for supply. This paper proves the expanding function of individual housing property tax on the supply of indemnificatory housing, and points out that adhering to the principle that the income of individual housing property tax is used in the construction of indemnificatory housing can effectively expand the supply of indemnificatory housing. Finally, to improve the reform of the property tax system and expand the supply of affordable housing in our country, the paper puts forward the necessary measures to perfect the reform of the real estate tax system, and insists on the principle of the construction of secure housing as the experimental income of the personal housing property tax. The proposal to expand the pilot scope of personal housing property tax.
【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】：F812.42;F299.23

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