土地增值税清算对房地产市场的影响

【作者】 陈旭；

【导师】 刘英群；

【作者基本信息】 东北财经大学 ， 产业经济学， 2007， 硕士

【摘要】 近年来我国住宅产业的快速发展、城镇人均居住面积的快速提高、住宅小区品牌的快速升级换代，对于国民经济内需的强力拉动等成效明显。但自2003年起至今房地产开发投资额连年高速增长，商品房销售价则年年攀高，2003年增长3.4％，2004年增长5％，2005年增长9％，2006年增长7.7％，部分城市和地区的房价年增长超过20％，已远远超过普通居民的购买承受能力，房价成为最让政府头痛的经济问题。房价调控再次成为人们关注的热点。国家先后实施了一系列措施，但成效并不明显。因此，出台更加强有力的房地产调控措施迫在眉睫。2006年12月28日国务院签发《国家税务总局关于房地产开发企业土地增值税清算管理有关问题的通知》文件，要求各地从2007年2月1日起，开展房地产开发企业土地增值税清算，正式向企业征收30％—60％不等的土地增值税，拉开了2007年房地产市场宏观调控的序幕。在这一背景下，本文从市场结构、企业行为、行业绩效等方面分析了土地增值税清算对房地产市场的影响，得出结论：长期内房地产企业会将税负转嫁给消费者，房价将会上涨，并且将改变现有的市场格局。土地增值税清算是一把“双刃剑”。一定意义上可以遏制国内房地产市场土地的流转与炒作，降低房地产市场泡沫吹大的风险；能够在一定程度上挤压房地产企业过高的利润；有利于改善商品住宅开发的供应结构等等，此其正面的意义。而土地增值税的清算引起房价上涨是不争的事实，此其反面的意义。土地增值税清算并不能解决房地产市场的所有问题，在本文的最后对物业税开征提出了几点假设分析，与土地增值税共同成为国家调控房地产市场的有力措施。与此同时，国家应继续采取科学的宏观调控政策，从而促进房地产业持续、快速、稳定、健康发展，实现国家总体的经济的发展方针。房地产业是我国现阶段重要的支柱产业和消费热点，既要坚定不移的解决其发展中的突出问题，又要坚定不移的促进其稳定发展。更多还原

【Abstract】 In recently years, the rapid growth of residence field, the rapid increase of per capita living space in town, the rapid upgrading and updating of residence community has brought a great effect of domestic demand of national economy. But from 2003 to now, the investment of real estate keeps in a rapid growth path, the price of the commercial residential building still keeps growing, the growth rate of 2003 is 3.4%, 5% in 2004,9% in 2005,7.7%in 2006, the price of commercial residential building in some cities and areas keeps 20% growth rate, that has been beyond the purchasing power of the ordinarily resident, and the price has been the nerve-wracking economy problem of government. The adjust and control of the price of commercial residential building is now the focus of all the people. The government has adopted some measures, but not in a obvious result. So, to come into practice a powerful adjust and control measure is now in extremely urgent. On 28th December, 2006, State Council officially signed and issued the notice of the management of real estate companies land value increment tax liquidation, which was published by Department of National Revenue.Against this background, this article draw the conclusion from the market structure, enterprise activity, executive performance and other factors to analysis the influence to real estate due to the land value increment tax liquidation: in a long time, real estate enterprise will transfer the t tax bearing to the consumers, the commercial residential building price will keep growing, and will change the existing market structure.land value increment tax liquidation is a double-edged sword. In a qualified sense, it can hold back or within limits the diversion and sensationalization to decrease the risk of distending the real estate marketing foam, it also can press the exorbitant profit of real estate companies, and it is good to improve the supplement structure of commercial residential buildings and etc. This is the positive meaning. But land value increment tax liquidation has increased the price of residential building is an established fact, and this is the negative meaning.Land value increment tax liquidation can not solve all the problems in the real estate marketing, in the end of this article supplies some what-if analysis of the property tax imposing, and with land value increment tax , they will become the powerful measure to adjust and control the real estate marketing. Meanwhile, the government should still carry out the scientific macroscopic readjustment and control policies to advance in sustained, rapid and sound development of the real estate, and realize the development guidelines of the government economy. The real estate industry is the mainstay industry and the consume hotspot in this period in China, we should not only solve the protrusive problems unalterable in the development period of real estate, but also advance this industry to develop stably.更多还原