發(fā)布時間：2018-06-05 04:43

  本文選題：房地產(chǎn)稅 + 財富效應��； 參考：《湘潭大學》2017年碩士論文

【摘要】：在經(jīng)濟高速發(fā)展的時代,我國房地產(chǎn)市場的發(fā)展勢頭也越來越迅猛,房地產(chǎn)財富對國民經(jīng)濟發(fā)展的影響力不可小覷。房地產(chǎn)財富成為了人們越來越看重的實物財富。在當前中國,房地產(chǎn)行業(yè)的財富值占據(jù)了社會整體財富的大部分,因此房地產(chǎn)財富效應越發(fā)凸顯,房地產(chǎn)整個行業(yè)的健康發(fā)展對人民安居樂業(yè)和人民生活質(zhì)量的方方面面都影響頗深。房地產(chǎn)稅作為調(diào)控房地產(chǎn)市場的重要財政舉措,其制定的具體準則和詳細的實施標準對房地產(chǎn)市場的價格和人們的心理具有重大的影響,影響著人們做出經(jīng)濟決策和行為,從而更好利用房地產(chǎn)稅的施行,把控好房地產(chǎn)稅對房地產(chǎn)財富效應的影響,對維持好房地產(chǎn)市場的健康有序發(fā)展和把控好整個經(jīng)濟大環(huán)境具有十分重要的意義。本文結(jié)合我國現(xiàn)行的房地產(chǎn)稅的具體情況,分析了房地產(chǎn)稅與房價波動所產(chǎn)生的財富效應之間的關系是怎樣。我國目前房地產(chǎn)稅的制度和現(xiàn)行稅率如何,社會基本形態(tài)下的房地產(chǎn)稅又是如何對我國房地產(chǎn)財富效應產(chǎn)生的影響,以及房地產(chǎn)稅體系中的不同稅種是否對房地產(chǎn)財富效應影響大小不同,是本文研究的主要內(nèi)容。本文運用1999-2015年我國30個省市的相關數(shù)據(jù),檢驗結(jié)果得到我國房地產(chǎn)財富效應為0.058,在這個基礎上進一步對房地產(chǎn)稅與我國房地產(chǎn)財富效應的關系進行分析。動態(tài)面板數(shù)據(jù)模型的實證表明,房地產(chǎn)稅會減弱我國房地產(chǎn)財富效應,即我國房地產(chǎn)稅對房地產(chǎn)財富效應產(chǎn)生的是負向影響,而且房地產(chǎn)稅體系中不同的稅種對房地產(chǎn)財富效應的影響程度也不盡相同。最后,本文針對理論和實證檢驗的結(jié)果,從擴展房產(chǎn)稅征收范圍、簡化稅種、加快推進房地產(chǎn)稅法實施、實施差異化稅收政策等角度提出了相應的政策建議。
[Abstract]:In the era of rapid economic development, the development of the real estate market in China is becoming more and more rapid, and the influence of real estate wealth on the development of national economy can not be underestimated. Real estate wealth has become an increasingly valued physical wealth. In current China, the wealth value of the real estate industry accounts for the majority of the wealth of the whole society, so the wealth effect of real estate becomes more and more prominent. The healthy development of the whole real estate industry has a deep impact on people living and working and all aspects of people's quality of life. As an important financial measure to regulate and control the real estate market, the real estate tax has a great influence on the price of the real estate market and people's psychology, and affects people's economic decisions and behaviors. Therefore, it is of great significance to make better use of the implementation of real estate tax, to control the effect of real estate tax on real estate wealth, to maintain the healthy and orderly development of real estate market and to control the whole economic environment. This paper analyzes the relationship between the real estate tax and the wealth effect caused by the fluctuation of house price in the light of the actual situation of real estate tax in China. How about the current real estate tax system and the current tax rate in China, and how the real estate tax in the basic form of society has an impact on the wealth effect of real estate in our country? The main content of this paper is whether different taxes in real estate tax system have different effects on real estate wealth. Based on the data of 30 provinces and cities in China from 1999 to 2015, the results show that the real estate wealth effect in China is 0.058. On this basis, the relationship between real estate tax and real estate wealth effect in China is further analyzed. The empirical results of the dynamic panel data model show that the real estate tax will weaken the real estate wealth effect in China, that is, the real estate tax has a negative impact on the real estate wealth effect. Moreover, the influence of different taxes on the real estate wealth effect is different in the real estate tax system. Finally, according to the results of theoretical and empirical tests, this paper puts forward corresponding policy suggestions from the angles of expanding the scope of property tax collection, simplifying tax categories, speeding up the implementation of real estate tax laws, and implementing differentiated tax policies.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F299.23;F812.42

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本文編號：1980582