本文關鍵詞：房地產(chǎn)稅對我國房價的影響分析　出處：《山東大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 房產(chǎn)稅 房價 區(qū)域分析

【摘要】：近年來我國房地產(chǎn)市場發(fā)展態(tài)勢迅猛,甚至一度起到了帶動我國部分地區(qū)區(qū)域經(jīng)濟發(fā)展的作用。但是在房地產(chǎn)行業(yè)快速發(fā)展的同時也帶來一些不可回避的問題。例如我國的高房價是否存在泡沫、房地產(chǎn)市場的發(fā)展是否平穩(wěn)可持續(xù)等。在希望房地產(chǎn)市場的穩(wěn)健發(fā)展的基礎上,我國出臺了一系列調(diào)控政策,旨在打壓過快增長的房價,促進社會和諧安定的作用,而房地產(chǎn)稅就是所出臺的調(diào)控政策之本文主要分析房地產(chǎn)稅對房價的影響作用。本文從對我國房地產(chǎn)市場的現(xiàn)狀 一。分析入手,首先對于我國房地產(chǎn)市場特點,房地產(chǎn)稅政策等進行梳理,并且由于滬渝兩市是當前政策試點城市,故對兩市的房地產(chǎn)稅政策進行簡要比較評估。接下來在此基礎上對于房地產(chǎn)稅對房價的影響分別進行了理論分析和實證分析。 理論分析的部分主要從資本定價的核心思想入手,將房產(chǎn)視為普通的資產(chǎn),采用對其未來收益與成本差額進行貼現(xiàn),進而得出房價的測算。而其后通過稅收轉嫁理論說明由于彈性的不同,不同地區(qū)房地產(chǎn)稅對于房價的影響不同。在此分析基礎上分別得到三個命題,即房地產(chǎn)稅對于房價具有影響作用、房地產(chǎn)稅(流通環(huán)節(jié)和持有環(huán)節(jié))對房價具有抑制作用,以及不同地區(qū)房地產(chǎn)稅對房價的影響情況可能不同。 在實證分析部分分別對這三個命題進行驗證。首先是采用格蘭杰因果檢驗證明房地產(chǎn)稅是房價的格蘭杰因,即房地產(chǎn)稅是引起房價變化的主要因素之一。其次是將房地產(chǎn)稅分為流通環(huán)節(jié)稅收和保有環(huán)節(jié)稅收兩個部分。在對房地產(chǎn)稅總額對房價的影響進行分析后,將兩個部分的稅收分別對我國剔除西藏后得到的30個省(市)數(shù)據(jù)進行面板數(shù)據(jù)分析,得出流轉環(huán)節(jié)稅收和持有環(huán)節(jié)稅收分別對房價的影響作用。最后將我國分為東、中、西三部進行分區(qū)域分析,得出不同區(qū)域房地產(chǎn)稅影響作用不同,影響環(huán)節(jié)也不同的結論。至此,理論部分的三個命題一一得到驗證。 最后在前文所述的理論和實證基礎上,針對當前我國形勢作出相應政策建議。
[Abstract]:In recent years, China's real estate market is developing rapidly. Even once played the role of driving regional economic development in some parts of China. But the rapid development of the real estate industry also brought some unavoidable problems, such as whether there is a bubble in high house prices. The development of real estate market is stable and sustainable. On the basis of the steady development of the real estate market, China has issued a series of regulation and control policies to suppress the rapid growth of housing prices. The role of promoting social harmony and stability, and real estate tax is the introduction of regulatory policies this paper mainly analyzes the impact of real estate tax on housing prices. 1. Starting with the analysis, first of all, the characteristics of China's real estate market, real estate tax policies and so on are combed, and because the Shanghai and Chongqing stock markets are the current policy pilot cities. Therefore, this paper makes a brief comparative evaluation of the real estate tax policies in the two cities. Then, it makes theoretical analysis and empirical analysis on the impact of real estate tax on housing prices. The part of the theoretical analysis starts with the core idea of capital pricing, regards the real estate as the common asset, and discards the difference between the future income and the cost. Then we get the measurement of house price. And then through the tax transfer theory to explain that because of the different elasticity, the impact of real estate tax on house price is different in different regions. On the basis of this analysis, three propositions are obtained respectively. That is, real estate tax has influence on house price, real estate tax (circulation link and holding link) has restraining effect on house price, and the influence of real estate tax on house price may be different in different regions. In the empirical analysis part of the three propositions are verified. Firstly, the Granger causality test is used to prove that the real estate tax is the Granger factor of house price. That is, real estate tax is one of the main factors that cause the change of house price. Secondly, the real estate tax is divided into two parts: circulation tax collection and retention tax collection. The tax data of 30 provinces (municipalities) obtained after excluding Tibet are analyzed by panel data. Finally, we divide our country into three parts: East, Middle and West to carry on the sub-regional analysis, and draw the conclusion that the impact of real estate tax is different in different regions. So far, the three propositions of the theoretical part have been verified one by one. Finally, on the basis of the theory and practice mentioned above, the corresponding policy suggestions are made in view of the current situation of our country.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.23;F812.42

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本文編號：1428729