本文選題：房產(chǎn)稅改革 + 房?jī)r(jià)��； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：中國(guó)現(xiàn)行房產(chǎn)稅制度建立在上世紀(jì)八十年代,與現(xiàn)在的經(jīng)濟(jì)發(fā)展形勢(shì)已經(jīng)嚴(yán)重不符,已然到了必須要改革的地步。2011年中國(guó)開(kāi)始在上海和重慶進(jìn)行房產(chǎn)稅改革試點(diǎn),這次改革無(wú)論是對(duì)于完善中國(guó)財(cái)稅體制還是解決已成地方政府痼疾的土地財(cái)政問(wèn)題都意義重大,但是我們更多的是將房產(chǎn)稅作為調(diào)控房?jī)r(jià)的工具反而忽視了其他的目的。本文在梳理了中國(guó)房地產(chǎn)市場(chǎng)和現(xiàn)行房產(chǎn)稅制度的背景下,分別從理論和實(shí)證角度對(duì)兩者的關(guān)系進(jìn)行了研究分析,認(rèn)為房產(chǎn)稅無(wú)論是在短期還是長(zhǎng)期對(duì)房?jī)r(jià)是有影響的,但是起到的作用主要是穩(wěn)定房?jī)r(jià),而不是控制房?jī)r(jià)漲跌。本文認(rèn)為房地產(chǎn)市場(chǎng)中決定房?jī)r(jià)的仍然是供給和需求,房產(chǎn)稅在其中起到的作用主要是對(duì)投資性住房需求特別是投機(jī)性住房需求的抑制。其次本文認(rèn)為,為了使房產(chǎn)稅能夠更有效的對(duì)房?jī)r(jià)發(fā)揮穩(wěn)定作用,完善的適合中國(guó)國(guó)情的房產(chǎn)稅制度是必不可少的
[Abstract]:The current property tax system in China was established in the 1980s, which is not in line with the current economic development and has reached the point where it must be reformed. In 2011, China began to pilot the reform of property tax in Shanghai and Chongqing. This reform is of great significance both to improve China's fiscal and taxation system and to solve the problem of land finance, which has become a chronic problem of local governments, but we have neglected other purposes by using property tax as a tool to control housing prices. Under the background of combing the Chinese real estate market and the current real estate tax system, this paper studies and analyzes the relationship between the real estate tax and the real estate tax from the theoretical and empirical angles, and concludes that the property tax has an impact on the house price in the short or long term. But the main role is to stabilize house prices, not to control the rise and fall of house prices. This paper holds that the supply and demand still determine the housing price in the real estate market, and the function of the property tax is mainly to restrain the investment housing demand, especially the speculative housing demand. Secondly, this paper believes that in order to make the property tax more effective to play a stable role in housing prices, a perfect property tax system suitable for China's national conditions is essential.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.23;F812.42

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本文編號(hào)：2022045