本文關(guān)鍵詞： 房產(chǎn)稅改革 功能定位 地方財(cái)政收入 房?jī)r(jià) VAR模型 面板數(shù)據(jù)　出處：《長(zhǎng)安大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：我國(guó)房產(chǎn)稅從上世紀(jì)50年代開征以來(lái)，期間經(jīng)歷了多次調(diào)整與改革。總體上看，房產(chǎn)稅在完善我國(guó)財(cái)政體制，為地方組織財(cái)政收入等方面發(fā)揮了一定作用。但是隨著經(jīng)濟(jì)發(fā)展及體制改革的不斷深化，房產(chǎn)稅制度也逐漸暴露出許多問題。因此，全面推進(jìn)房產(chǎn)稅改革已經(jīng)成為當(dāng)下的重要任務(wù)之一。從理論和國(guó)際經(jīng)驗(yàn)來(lái)看,房地產(chǎn)稅作為地方稅種,具有組織地方財(cái)政收入、降低房地產(chǎn)價(jià)格和影響房地產(chǎn)市場(chǎng)的作用。然而就滬渝兩地房產(chǎn)稅改革試點(diǎn)以來(lái)，兩地商品房?jī)r(jià)格不降反升這一現(xiàn)實(shí)也說(shuō)明了此次房產(chǎn)稅改革的效果并不理想。因此，只有研究改革后房產(chǎn)稅同房?jī)r(jià)、地方財(cái)政收入、及房地產(chǎn)市場(chǎng)的實(shí)證關(guān)系，才能更加準(zhǔn)確的認(rèn)識(shí)改革后房產(chǎn)稅的功能定位，，為其改革順利推進(jìn)提供理論依據(jù)。 本文分析了我國(guó)房產(chǎn)稅制度的歷史演進(jìn)和現(xiàn)行房產(chǎn)稅制存在的問題，以及對(duì)近年來(lái)我國(guó)房產(chǎn)稅改革的背景和進(jìn)程的回顧，借鑒他人的研究成果，提出房產(chǎn)稅改革模式。然后通過建立VAR模型、面板數(shù)據(jù)分析和靜態(tài)供給模型的基礎(chǔ)上，對(duì)改革后房產(chǎn)稅與房?jī)r(jià)、地方財(cái)政收入及房地產(chǎn)市場(chǎng)的影響做了實(shí)證分析。并借鑒西方典型國(guó)家的房產(chǎn)稅制度，結(jié)合我國(guó)實(shí)際，以供給需求理論、公共產(chǎn)品理論以及稅收非中性理論為理論指導(dǎo)，提出了改革后房產(chǎn)稅功能定位的長(zhǎng)短期選擇—短期內(nèi)以抑制房屋價(jià)格、穩(wěn)定房地產(chǎn)市場(chǎng)為目標(biāo)，長(zhǎng)期內(nèi)作為地方主體稅種以組織財(cái)政收入為目標(biāo)。以期為我國(guó)房產(chǎn)稅改革順利推進(jìn)提供理論依據(jù)。
[Abstract]:Since the introduction of the property tax in -50s, China has experienced many adjustments and reforms during the period. Generally speaking, the property tax is improving the financial system of our country. But with the development of the economy and the deepening of the system reform, the property tax system has gradually exposed a lot of problems. Comprehensively promoting property tax reform has become an important part of Ren Wuzhi. From the point of view of theory and international experience, real estate tax, as a local tax, has organized local financial revenue. The role of lowering real estate prices and affecting the real estate market. However, the reality that the prices of commercial housing in Shanghai and Chongqing have gone up instead of falling since the trial stage of the property tax reform between Shanghai and Chongqing also shows that the effect of this property tax reform is not satisfactory. Only by studying the empirical relationship between real estate tax and housing price, local financial revenue, and real estate market after reform, can we understand more accurately the functional orientation of the property tax after the reform and provide theoretical basis for the smooth advancement of the reform. This paper analyzes the historical evolution of China's real estate tax system and the problems existing in the current real estate tax system, and reviews the background and process of the property tax reform in China in recent years, and draws lessons from the research results of others. Based on the VAR model, panel data analysis and static supply model, the real estate tax and house price after the reform are discussed. This paper makes an empirical analysis on the influence of local financial revenue and real estate market, and draws lessons from the real estate tax system of typical western countries, and combines the reality of our country with the theory of supply demand theory, public goods theory and non-neutral tax theory. This paper puts forward the long-term and short-term choice of the function orientation of the real estate tax after the reform, which aims at curbing the house price and stabilizing the real estate market in the short and short term. In the long term, as the main tax of local government, the aim of this paper is to provide a theoretical basis for the reform of property tax in our country.
【學(xué)位授予單位】：長(zhǎng)安大學(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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