本文關(guān)鍵詞：物業(yè)稅開征對(duì)我國房地產(chǎn)價(jià)格的影響研究　出處：《湘潭大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：近年來，隨著中國社會(huì)的高速發(fā)展及城市化進(jìn)程的不斷推進(jìn)，全國各地房地產(chǎn)市場出現(xiàn)蓬勃發(fā)展的局面。但我們也必須清醒地認(rèn)識(shí)到，在房地產(chǎn)市場取得巨大成績的同時(shí)，也出現(xiàn)了一系列有違和諧的經(jīng)濟(jì)問題與社會(huì)問題。一方面，從房地產(chǎn)價(jià)格來看，我國城市房地產(chǎn)價(jià)格迅速上漲，呈現(xiàn)連續(xù)性波動(dòng)上升趨勢，且區(qū)際房價(jià)波動(dòng)存在巨大差異、房價(jià)收入比畸高。另一方面，從房地產(chǎn)市場調(diào)控效應(yīng)來看，國家先后打出了一系列調(diào)控政策“組合拳”，綜合運(yùn)用土地、金融、財(cái)稅和行政審批等多種調(diào)控政策和措施，但就房地產(chǎn)市場情況來看，這些調(diào)控工具似乎都收效甚微。房地產(chǎn)稅制體系作為重要的經(jīng)濟(jì)杠桿之一，對(duì)調(diào)節(jié)房價(jià)、引導(dǎo)房地產(chǎn)資源有效配置和促進(jìn)房地產(chǎn)市場均衡發(fā)展本應(yīng)具有積極意義，然而，我國當(dāng)前房地產(chǎn)稅制由于存在稅種繁多，交叉重疊，重流轉(zhuǎn)輕保有、計(jì)稅依據(jù)不合理及稅收征管不到位等問題，對(duì)房地產(chǎn)市場的調(diào)控存在失效性和滯后性，因此，加快房地產(chǎn)稅制改革，通過新的房地產(chǎn)稅制工具調(diào)控開始被人們寄予厚望。而與房產(chǎn)稅制密切相關(guān)的物業(yè)稅開征在我國提議已久，成為當(dāng)前政府部門、學(xué)術(shù)界及房地產(chǎn)市場各主體關(guān)注的焦點(diǎn)。 本文以物業(yè)稅開征理論依據(jù)與國際借鑒的分析為背景，以物業(yè)稅對(duì)房地產(chǎn)價(jià)格的傳導(dǎo)機(jī)制為理論前提，以我國全國層面和區(qū)域?qū)用娴奈飿I(yè)稅與房地產(chǎn)市場的發(fā)展現(xiàn)狀為基礎(chǔ)，通過理論與實(shí)證相結(jié)合的方法得出物業(yè)稅開征對(duì)我國房地產(chǎn)價(jià)格的影響，并就此提出政策建議。首先，從房地產(chǎn)市場失靈、稅收非中性及稅收調(diào)控的不可替代性三個(gè)角度論述物業(yè)稅開征的理論依據(jù)，并簡要介紹與分析我國現(xiàn)有房地產(chǎn)稅制和國外物業(yè)稅制度及其對(duì)我國提供的國際借鑒，為后續(xù)研究奠定理論基礎(chǔ)。其次，，依據(jù)經(jīng)濟(jì)學(xué)基本范式，通過采用四象限模型、討價(jià)還價(jià)模型及供求模型三個(gè)角度，分別從理論上探索物業(yè)稅對(duì)房地產(chǎn)價(jià)格的傳導(dǎo)機(jī)制。再次，對(duì)我國30個(gè)�。ㄊ�、自治區(qū)）2002-2011年的數(shù)據(jù)構(gòu)建面板模型進(jìn)行全國層面及區(qū)域?qū)用娴亩糠治�。最后提出制定差別化稅收調(diào)控政策，循序漸進(jìn)設(shè)立科學(xué)物業(yè)稅制，不斷完善稅收配套制度建設(shè)等政策建議。
[Abstract]:In recent years, with the rapid development of Chinese society and the development of urbanization, the real estate market has been booming all over the country. At the same time, there are a series of economic and social problems that are contrary to harmony. On the one hand, from the point of view of real estate prices, the prices of urban real estate in China are rising rapidly. There is a rising trend of continuous fluctuation, and there are huge differences between regions, the ratio of house price to income is abnormally high. On the other hand, from the view of real estate market regulation and control effect. The state has played a series of control policies "combo", comprehensive use of land, finance, finance, taxation and administrative approval and other regulatory policies and measures, but from the real estate market situation. The real estate tax system, as one of the important economic levers, plays an important role in regulating house prices. To guide the effective allocation of real estate resources and promote the balanced development of the real estate market should be of positive significance, however, the current real estate tax system in our country because of the existence of a wide range of taxes, overlapping, heavy circulation and light maintenance. Due to the unreasonable tax basis and the lack of tax collection and management, the regulation of the real estate market is ineffective and lagging. Therefore, the reform of the real estate tax system should be accelerated. Through the new real estate tax control tools people began to place great hopes. And property tax closely related to the real estate tax system has been proposed in our country for a long time become the current government departments. Academic circles and real estate market each main body concerns the focal point. Based on the theoretical basis of the introduction of property tax and the analysis of international reference, this paper takes the transmission mechanism of property tax on real estate price as the theoretical premise. On the basis of the development of property tax and real estate market at the national and regional levels, through the combination of theory and empirical method, the impact of property tax levy on the real estate prices in China is obtained. And put forward policy recommendations. First of all, from the real estate market failure, tax non-neutral and tax regulation and control of the irreplaceable three angles to discuss the theoretical basis of property tax levy. And brief introduction and analysis of China's existing real estate tax system and foreign property tax system as well as the international reference to our country, to lay a theoretical foundation for the follow-up study. Secondly, according to the basic paradigm of economics. Through the use of four-quadrant model, bargaining model and supply and demand model from three angles, respectively from the theoretical exploration of property tax on the transmission mechanism of real estate prices. Again, 30 provinces (cities). Autonomous region from 2002 to 2011 data construction panel model for the national and regional levels of quantitative analysis. Finally put forward to formulate differential tax regulation and control policies and gradually set up a scientific property tax system. Continue to improve the tax supporting system construction and other policy recommendations.
【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】：2014
【分類號(hào)】：F812.42;F299.23

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