房产税与房地产市场价格及结构——基于上海房产税试点的经验数据分析

发布时间：2018-06-30 00:13

本文选题：房产税试点 + 上海房地产市场　；参考：《税务与经济》2014年03期

【摘要】：通过对比上海房产税试点前后房地产企业的投资完成情况、房地产市场价格与结构变动,全面考察房产税的实施效果。实证结论表明:房产税试点以来,上海普通住宅投资占住宅总投资的比重增大,而别墅、高档公寓的投资比重相对下降;普通住宅销售额占整个住宅销售比重上升,呈现出U型变化趋势。建议进一步扩大房产税的试点范围,动态调整房产税率,实行差别化征收,优化房地产市场结构;逐步取消限购、限价等行政管制措施,代之以税收、金融等市场化调控手段,逐步建立起房地产市场的长效调控机制。
[Abstract]:By comparing the investment completion of real estate enterprises before and after Shanghai real estate tax trial, the price and structure changes of real estate market, the effect of real estate tax implementation is comprehensively investigated. The empirical results show that: since the trial of real estate tax, the proportion of Shanghai ordinary residential investment in the total residential investment has increased, while the investment proportion of villas and upscale apartments has decreased, while the sales of ordinary residential buildings has increased in the whole residential sales. There is a U-type change trend. It is suggested that the scope of the real estate tax should be further expanded, the real estate tax rates should be dynamically adjusted, the differentiated collection of real estate taxes should be implemented, the structure of the real estate market should be optimized, and administrative control measures such as limiting purchases and limiting prices should be gradually abolished, and instead, market-oriented control measures such as taxation and finance should be replaced. Gradually set up the real estate market long-term regulation and control mechanism.
【作者单位】：西南财经大学财税学院;
【基金】：国家社会科学基金项目“充分就业的长效机制与公共政策重构研究”(项目编号:13BZZ055) 教育部人文社会科学研究规划基金项目“财政政策的消费效应研究——基于中国经验数据的实证分析”(项目编号:2YJA790173) 西南财经大学中央高校基本科研业务费博士研究生科研项目“房产税对房价和宏观经济的效应研究”(项目编号:JBK1307136)的资助
【分类号】：F293.3;F812.42

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