【作者】 李莜；

【导师】 高炳华；

【作者基本信息】 华中师范大学 ， 产业经济学， 2011， 硕士

【摘要】 我国房地产市场的发展一直与宏观调控相伴而行,政府采取了一系列经济、法律和行政手段调控房地产市场的运行。但是由于种种原因,这些政策没有达到预期效果,房地产投资热度依然不减,地王频现、商品房价格居高不下,房地产市场依然没有回到理性发展的轨道上来。税收手段成为继土地限制和信贷约束之后调控房地产市场的“终极武器”。2011年初,房产税在上海和重庆两地正式试点,实行几个月来两地高档商品房市场清淡,各方对具体政策效果评价不一,房产税长期政策效果以及对房价的影响还在持续观察中。我国的房地产税制存在“重流转轻保有”的问题,不能真实反映土地和房地产价值的变化,不利于房地产市场的持续健康发展。因此研究房地产税收与住房价格的关系,有利于更好地利用税收手段进行房地产市场调控,完善我国税收体制。物业税已经成为社会各界普遍关注的焦点,我国的房地产税制改革也正在被越来越多的学者研究。理论和国外的实践都表明,房地产保有环节税负的变化对房地产价格产生一定的影响,尤其是在房地产市场存在泡沫迹象时,保有环节税负的增加能够对房价的非理性上扬起到正面的影响。本文采取理论与实证相结合的方法研究了我国房地产税收与住房价格的关系,分析了开征物业税的重要意义。在理论研究方面,运用局部均衡分析、供求弹性理论、现代资产价格理论和效用函数来分析我国房地产财产税与房价之间的关系。在实证分析方面,通过对我国的房地产税收数据和房价数据进行样本设计,采用多元线性回归模型、单位根检验、协整检验、向量误差修正、格兰杰因果关系检验等计量分析,总结和检验各变量之间的关系和特征。本文共分为五个部分。第一部分绪论提出本文的选题背景和研究依据,详细介绍房地产税收的研究综述,明确文章的研究目标与思路。第二部分从宏观角度入手,分析我国房地产税收政策对房地产业的影响。第三部分进行实证分析,主要通过计量经济方法研究房地产税收、地方公共支出与房价之间的关系,得出结论。第四部分是本文的写作意义所在,通过探讨我国房地产税制改革的背景、模式,讨论物业税对房价的影响,提出应当开征物业税从而促进我国房地产价格形成机制,为进一步理顺政府问财政管理建立良好的分税基础。第五部分总结本文研究结论,指出应利用税收手段对房地产市场进行调控,为我国房地产税制改革和开征物业税提供了政策建议,最后指出本文的不足之处与进一步的研究方向。更多还原

【Abstract】 China’s real estate market has been accompanied by the line with the Macroeconomic. Government has taken a series of economic, legal and administrative measures to control the running of the real estate market. However, due to various reasons, these policies did not achieve the desired results. Real estate investment continues booming, and prime sites are frequent, so that real estate prices are always high. The real estate market is still not back to the track of the rational development. After land constraints and credit constraints, taxation becomes the "ultimate weapon" to control the real estate market. Early 2011, property taxes began to trial in both Shanghai and Chongqing, and their high-end real estate market is depression. The evaluation of the policy effect is different, so long-term policy impact on housing prices still continue to observe.The real estate taxation system’s problem pays attention to transfer but despise to keep. It can’t reflect changes in the value of land and real estate, so it’s not conducive to the sustained and healthy development of the real estate market. Therefore, studying the relationship between the real estate taxes and housing prices is advantageous in using tax means to control the real estate market and improving the tax system. Property tax has become the focus of the community. In general, China’s real estate tax system reform is being concerned by more and more scholars. Theories and foreign practice have shown that the changes of the owning part of real estate tax impact on real estate prices. Especially when there are bubbles in the real estate market, increasing the tax of owing part will bring a positive influence to the housing price.This paper combines Theoretical method and Empirical method to study the relationship between the real estate tax and housing prices, and analyze the significance of the property tax. In theoretical research, I used partial equilibrium analysis, supply and demand elasticity theory, the modern theory of asset prices and the utility function to analyze the relationship between real estate taxes and housing prices. In the empirical analysis, through our country’s taxes data and housing price data for sample design, I used multiple linear regression model, ADF unit root test, VAR co-integration test, VEC vector error correction, the Granger causality test and other quantitative analysis, to review and test the relationship between the variables and characteristics.This article is divided into five parts. The first part is introduction, proposing introduction and background, detailed reviews of real estate tax, clearing goals and ideas of the article. The second part starting from a macro perspective, analyzes the real estate tax policy on the real estate industry. The third part is the empirical analysis, mainly using econometric methods to study the relationship between real estate taxes and housing prices, from the model study of Chinese real estate property tax’s impact on the housing price, the relationship between house prices and local public spending, to the characteristics summarizing of real estate tax’s impact on the price, and finally get conclusion. The fourth part is the significance of writing this article, analyzing the background and necessity for real estate tax system reform, by exploring the mode of the real estate tax system reform, discussing the impact of property tax on housing price. Property tax should be imposed so as to promote the formation mechanism of real estate price, to further streamline the intergovernmental financial management for establishing a good tax-sharing basis. The fifth part summarizes conclusions of this study, indicating that the tax should be used to regulate the real estate market, and provides advice for our real estate tax system reform and property tax policy. In the end, it concludes the inadequacies of this article and further research directions.更多还原