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  本文選題：房產(chǎn)稅　切入點：問卷調(diào)查　出處：《華東政法大學(xué)》2015年碩士論文

【摘要】：在2011年上海房產(chǎn)稅試點前,我國普遍實行的房產(chǎn)稅政策是1986年的《房產(chǎn)稅暫行條例》1。在此條例中,對個人所有的非營業(yè)用房采取免稅政策。上海和重慶作為房產(chǎn)稅改革的試點城市率先進行房產(chǎn)稅改革,最具代表性的改革內(nèi)容便是將部分居民的自有住房納入到繳納房產(chǎn)稅的范圍之內(nèi)。滬渝房產(chǎn)稅已實行四年,由于政策實行的時間不長,政策評估尚處于新生階段。房產(chǎn)稅改革頂層設(shè)計任重而道遠,稅率的高低設(shè)置,課稅對象的擴大范圍,房屋價值評定的科學(xué)性,以及征管方式的可操作性等都是需要探究。房產(chǎn)稅改革的合理功能定位與制度設(shè)計還需要大量的實證依據(jù),這也是本篇論文努力所在。本文按照理論分析—問題提出—檢驗分析—啟示建議的結(jié)構(gòu),以定量實證研究為主要研究方法,分別從如下三個研究層面來展開:一是房產(chǎn)稅政策認可程度;二是購買者經(jīng)濟決策受房產(chǎn)稅的影響程度;三是稅收要素設(shè)置與房產(chǎn)稅調(diào)節(jié)房價效果之間的相關(guān)程度。本文旨在解決好以下問題:公眾對于上海市房產(chǎn)稅政策的認可程度有多高,不同自身特征購房者對上海房產(chǎn)稅政策的認可是否存在顯著差別。不同自身特征的購買者受房產(chǎn)稅政策影響改變其經(jīng)濟決策的可能性,是否和其自身特征顯著相關(guān)。房產(chǎn)稅稅率高低,分級設(shè)稅,課稅范圍三個層面與實施效果之間的相關(guān)程度。根據(jù)以上設(shè)計調(diào)查問卷題項,得到有效樣本。采用獨立樣本t檢驗,匯總交叉分析,單因素方差分析,復(fù)回歸分析的方法進行數(shù)據(jù)分析和假設(shè)檢驗,得出相關(guān)結(jié)論。一方面,公眾對于現(xiàn)行上海市房產(chǎn)稅政策的認可程度并不高,尤其是影響自身利益的條款;另一方面,房產(chǎn)稅對引導(dǎo)滿足基本型需求,限制改善型住房需求有一定的影響,但對于其他方面效果微弱。此外,房產(chǎn)稅如果對存量房開征保有環(huán)節(jié)的稅,對影響住房市場供求關(guān)系,壓制投資性需求,調(diào)節(jié)房價是有中等相關(guān)程度的影響的。
[Abstract]:Before the trial of Shanghai property tax in 2011, the general property tax policy in China was the interim regulations on property tax of 1986.In this regulation, individual-owned non-commercial premises are tax-exempt.Shanghai and Chongqing, as the pilot cities of property tax reform, take the lead in the reform of real estate tax, and the most representative reform content is to bring part of the residents' own houses into the scope of property tax payment.Shanghai-Chongqing property tax has been implemented for four years, because the policy is not long, the policy evaluation is still in a new stage.The top design of property tax reform has a long way to go, the setting of tax rate, the expanding range of tax object, the scientific evaluation of housing value, and the maneuverability of collection and management.The reasonable function orientation and system design of the property tax reform need a lot of empirical evidence, which is also the effort of this paper.According to the structure of theoretical analysis, question put forward, test analysis and apocalypse suggestion, this paper takes the quantitative empirical research as the main research method, starting from the following three levels of research: first, the degree of acceptance of the property tax policy;The other is the degree to which the buyer's economic decision is influenced by the property tax, the third is the correlation between the setting of the tax elements and the effect of the property tax on adjusting the house price.The purpose of this paper is to solve the following problems: how high the degree of public acceptance of Shanghai property tax policy, and whether there are significant differences in the recognition of Shanghai real estate tax policy among different property buyers with different characteristics.The possibility that buyers with different characteristics are influenced by property tax policy to change their economic decisions is significantly related to their own characteristics.The degree of correlation between property tax rate, tax level, tax range and implementation effect.According to the above design questionnaire items, valid samples were obtained.Independent sample t-test, aggregate cross-analysis, single-factor ANOVA and complex regression analysis were used to analyze data and test hypotheses, and relevant conclusions were drawn.On the one hand, the degree of public acceptance of the current Shanghai real estate tax policy is not high, especially the terms that affect their own interests; on the other hand, the property tax has a certain impact on guiding and meeting the basic needs and limiting the demand for improved housing.But for other aspects of the effect is weak.In addition, if the property tax imposes the tax on the housing stock, it will affect the supply and demand of the housing market, suppress the investment demand, and adjust the housing price.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.22

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本文編號：1715553