【摘要】：自從1998年我國(guó)房地產(chǎn)市場(chǎng)改革以來(lái),房地產(chǎn)行業(yè)成為國(guó)民經(jīng)濟(jì)增長(zhǎng)點(diǎn),隨著經(jīng)濟(jì)發(fā)展和社會(huì)進(jìn)步,一線城市以及部分“新一線”城市房地產(chǎn)價(jià)格迅猛上漲,東西部地區(qū)差異明顯,市場(chǎng)出現(xiàn)調(diào)節(jié)失靈的現(xiàn)象,我國(guó)房地產(chǎn)市場(chǎng)格局混亂。現(xiàn)如今國(guó)家需要出臺(tái)強(qiáng)有力的政策措施來(lái)整治房地產(chǎn)市場(chǎng)非理性房?jī)r(jià),使房地產(chǎn)市場(chǎng)回歸理性,健康穩(wěn)定有序的發(fā)展。2011年1月28日,國(guó)務(wù)院決定把上海和重慶作為開征房產(chǎn)稅的試點(diǎn),全國(guó)人民對(duì)開征房產(chǎn)稅政策寄予厚望。基于以上背景,本文首先通過(guò)對(duì)我國(guó)房產(chǎn)稅歷年政策回顧,重點(diǎn)闡述房產(chǎn)稅試點(diǎn)改革內(nèi)容及成效對(duì)比分析,并通過(guò)與國(guó)外發(fā)達(dá)國(guó)家房地產(chǎn)制度作對(duì)比,根據(jù)我國(guó)基本國(guó)情,借鑒相關(guān)制度經(jīng)驗(yàn);然后根據(jù)房產(chǎn)稅和房地產(chǎn)市場(chǎng)相關(guān)理論基礎(chǔ),對(duì)開征房產(chǎn)稅對(duì)我國(guó)住宅商品房?jī)r(jià)格傳導(dǎo)機(jī)制和理論分析進(jìn)行詳細(xì)闡述;在此基礎(chǔ)上選取我國(guó)35個(gè)大中城市的數(shù)據(jù)運(yùn)用雙重差分模型進(jìn)行實(shí)證分析,剔除其他政策效應(yīng)的影響,使用GMM方法進(jìn)行檢驗(yàn)開征房產(chǎn)稅政策對(duì)我國(guó)住宅商品房?jī)r(jià)格是否有抑制作用以及居民對(duì)政策是否形成政策預(yù)期效應(yīng);最終得出結(jié)論居民對(duì)開征房產(chǎn)稅并沒有形成預(yù)期效應(yīng),根據(jù)實(shí)證結(jié)果演示,開征房產(chǎn)稅的政策預(yù)期效應(yīng)交互項(xiàng)系數(shù)為(-0.0664)為負(fù),但是不顯著,說(shuō)明開征房產(chǎn)稅對(duì)我國(guó)住宅商品房?jī)r(jià)格影響有限,結(jié)合現(xiàn)狀分析當(dāng)中與其他城市之間的對(duì)比分析,可以得出短期內(nèi)開征房產(chǎn)稅對(duì)我國(guó)住宅商品房?jī)r(jià)格有一定的抑制作用但是長(zhǎng)期效果不明顯,同時(shí)從房地產(chǎn)市場(chǎng)需求、房地產(chǎn)市場(chǎng)供給和政策實(shí)施過(guò)程三個(gè)角度分析了原因,最后結(jié)合我國(guó)的基本國(guó)情提出了相應(yīng)的政策建議。
[Abstract]:Since the reform of China's real estate market in 1998, the real estate industry has become a growth point of the national economy. With economic development and social progress, the real estate prices of first-tier cities and some "new first-tier" cities have risen rapidly. The difference between the east and the west is obvious, the market is out of order, and the real estate market pattern in our country is chaotic. Nowadays, the country needs to introduce strong policies and measures to regulate the irrational housing prices in the real estate market, so that the real estate market can return to rationality and develop healthily, steadily and orderly. January 28, 2011, The State Council decided to set Shanghai and Chongqing as the pilot of levying property tax, and people all over the country have high hopes for the property tax. Based on the above background, this paper first through the review of China's property tax policy, focusing on the content and effectiveness of the property tax pilot reform comparative analysis, and by comparing with developed countries real estate system, according to the basic conditions of our country, Then, according to the theoretical basis of real estate tax and real estate market, the transmission mechanism and theoretical analysis of the real estate tax on the price of our country's commercial housing are elaborated in detail. On this basis, the data of 35 large and medium-sized cities in China are selected for empirical analysis by using the double difference model, and the influence of other policy effects is eliminated. Using the method of GMM to test whether the policy of levying real estate tax has a restraining effect on the price of commercial housing in our country and whether the residents have the expected effect on the policy, and finally comes to the conclusion that the residents do not have the expected effect on the levying of real estate tax. According to the empirical results, the interaction coefficient of policy expectation effect of levying real estate tax is negative (-0.0664), but not significant, which indicates that the effect of levying real estate tax on the price of commercial housing in China is limited. In combination with the comparative analysis between the current situation analysis and other cities, it can be concluded that the introduction of real estate tax in the short term has a certain restraining effect on the prices of commercial housing in our country, but the long-term effect is not obvious. At the same time, from the demand of the real estate market, This paper analyzes the reasons of the supply of real estate market and the process of policy implementation, and finally puts forward corresponding policy suggestions according to the basic conditions of our country.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F299.23

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