本文選題：房地產(chǎn)稅 + 房價��； 參考：《云南財經(jīng)大學(xué)》2014年碩士論文

【摘要】：房地產(chǎn)行業(yè)是我國國民經(jīng)濟(jì)的支柱產(chǎn)業(yè),它的興衰直接關(guān)系到國民經(jīng)濟(jì)的興衰。自1998年以來，伴隨著房地產(chǎn)市場的快速發(fā)展，房價也快速上漲，房地產(chǎn)市場投資的過快增長，導(dǎo)致泡沫風(fēng)險的增加，國家實施了一系列的政策進(jìn)行調(diào)控，包括財稅政策、金融政策及行政政策，其中房地產(chǎn)稅收政策是重要的調(diào)控手段，是促進(jìn)房地產(chǎn)市場資源優(yōu)化配置的有力杠桿。由于房價上漲過快，國家實施了一系列的房地產(chǎn)稅收調(diào)控政策，但調(diào)控的效果并不明顯。房地產(chǎn)稅收對房價有什么樣的影響效應(yīng)，我國房地產(chǎn)稅收制度應(yīng)如何進(jìn)行改革，才能使得房地產(chǎn)稅收調(diào)控起到有效作用，穩(wěn)定房價并且擠出泡沫，成為了學(xué)術(shù)界新的研究課題。 本文首先分析了我國房地產(chǎn)稅收制度的歷史變遷，揭示出當(dāng)前房地產(chǎn)稅收體系存在的問題，并論述了房地產(chǎn)稅收與房價的變動情況。其次，根據(jù)不同的供求彈性、稅收資本化理論、現(xiàn)代資產(chǎn)價格理論及房地產(chǎn)轉(zhuǎn)讓所得稅理論，分析房地產(chǎn)稅對房價影響的作用機(jī)理，，得出的結(jié)論是房地產(chǎn)稅收對房價具有抑制作用。然后通過時間序列分析方法，對房地產(chǎn)稅與房價關(guān)系進(jìn)行實證分析，得出兩者之間存在長期穩(wěn)定的相關(guān)關(guān)系；接著運用面板數(shù)據(jù)分析方法，使用全國30個省級行政單位1999-2011年的相關(guān)數(shù)據(jù)，進(jìn)行面板模型估計，分析房地產(chǎn)稅對房價的影響，以及不同環(huán)節(jié)下房地產(chǎn)稅對房價的影響情況；最后在面板模型中加入其它控制變量，從全國層面和區(qū)域?qū)用嫜芯糠康禺a(chǎn)稅對房價的影響作用。通過各種實證分析，本文得出以下結(jié)論：房地產(chǎn)稅收對房價具有抑制作用；房地產(chǎn)稅對房價的影響具有區(qū)域性特征，在中部、東部地區(qū)影響較為顯著，在西部地區(qū)影響較弱；公共服務(wù)支出是影響房價的重要因素之一，與房價存在正相關(guān)性。最終根據(jù)理論和實證的分析結(jié)果，得出房地產(chǎn)稅收調(diào)控政策及稅制改革的相關(guān)政策建議。
[Abstract]:The real estate industry is the pillar industry of our national economy, its rise and fall is directly related to the rise and fall of the national economy.Since 1998, with the rapid development of the real estate market, housing prices have also risen rapidly, and the investment in the real estate market has increased too fast, resulting in an increase in the risk of bubbles. The state has implemented a series of policies to regulate and control, including fiscal and taxation policies.Financial policy and administrative policy, of which real estate tax policy is an important means of regulation and control, is a powerful lever to promote the optimal allocation of resources in the real estate market.Because house price rises too fast, our country implements a series of real estate tax regulation and control policy, but the effect is not obvious.What kind of effect does the real estate tax have on the housing price, and how to reform the real estate tax system in order to make the real estate tax regulation play an effective role, to stabilize the housing price and squeeze out the bubble, has become a new research topic in academia.This paper first analyzes the historical changes of China's real estate tax system, reveals the problems existing in the current real estate tax system, and discusses the changes of real estate tax and house prices.Secondly, according to different elasticity of supply and demand, tax capitalization theory, modern asset price theory and real estate transfer income tax theory, this paper analyzes the effect of real estate tax on housing prices.The conclusion is that real estate tax has a restraining effect on house prices.Then through the time series analysis method, the relationship between real estate tax and house prices is empirically analyzed, and the long-term stable correlation between the two is obtained. Then, the panel data analysis method is used to analyze the relationship between the real estate tax and the house price.Using the relevant data of 30 provincial administrative units in China from 1999 to 2011, the panel model is used to estimate the impact of real estate tax on housing prices, as well as the impact of real estate tax on housing prices in different links.Finally, other control variables are added to the panel model to study the impact of real estate tax on housing prices at the national and regional levels.Through various empirical analysis, this paper draws the following conclusions: real estate tax has a restraining effect on house prices, the impact of real estate tax on house prices has regional characteristics, in the middle, the eastern region has a more significant impact, and the impact in the western region is weak;Public service expenditure is one of the important factors influencing house price, and it has positive correlation with house price.Finally, according to the theoretical and empirical analysis results, the real estate tax regulation and control policy and tax reform related policy recommendations.
【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F299.23

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 龔剛敏;論物業(yè)稅對房地產(chǎn)價格與政府行為的影響[J];稅務(wù)研究;2005年05期

2 曹明星;石堅;;高房價視角下的房地產(chǎn)稅制改革[J];稅務(wù)研究;2010年04期

3 安體富;金亮;;關(guān)于開征物業(yè)稅的幾個理論問題[J];稅務(wù)研究;2010年06期

4 魏明英;;房地產(chǎn)稅制改革之我見[J];稅務(wù)研究;2010年08期

5 徐陽光;;房地產(chǎn)稅制改革的立法考量[J];稅務(wù)研究;2011年04期

6 向東;;房地產(chǎn)稅制立法的體制約束[J];稅務(wù)研究;2011年04期

7 王海勇;房地產(chǎn)稅收的一般經(jīng)濟(jì)分析[J];稅務(wù)與經(jīng)濟(jì)(長春稅務(wù)學(xué)院學(xué)報);2004年06期

8 張洪;蘇怡;;住宅房地產(chǎn)稅收的功能探析[J];稅務(wù)與經(jīng)濟(jì);2011年04期

9 馬義華;;國際房地產(chǎn)稅制對我國房地產(chǎn)稅制改革的啟示[J];特區(qū)經(jīng)濟(jì);2011年05期

10 朱炎生;向東;;房地產(chǎn)稅制改革立法探析[J];社會科學(xué);2013年05期

本文編號：1758431