本文選題：房地產(chǎn)稅收　切入點(diǎn)：地價(jià)　出處：《山西大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：自從1998年我國(guó)開(kāi)始施行住房制度改革以來(lái),一方面是由于長(zhǎng)期實(shí)行住房實(shí)物福利分配制度而造成住房出現(xiàn)較為嚴(yán)重短缺的情況,另一方面我國(guó)社會(huì)又處于城鎮(zhèn)化不斷加速的背景下,潛在的住房需求在逐漸的日益膨脹,同時(shí)又處在居民收入不斷增加和銀行信貸大力支持消費(fèi)者購(gòu)買(mǎi)住房的的情況下,潛在的住房需求不可避免的轉(zhuǎn)變成有效的住房需求,而這有效地住房需求所帶來(lái)的影響效應(yīng)就是拉動(dòng)房?jī)r(jià)不斷地上漲。尤其是最近這幾年,房?jī)r(jià)產(chǎn)價(jià)格的快速飆升,已經(jīng)儼然成為了社會(huì)關(guān)注的重要民生問(wèn)題,而如何抑制房地產(chǎn)的價(jià)格、促進(jìn)我國(guó)的房地產(chǎn)市場(chǎng)健康有序的發(fā)展更是成為了我國(guó)政府要解決的當(dāng)務(wù)之急,也是我國(guó)政府首要解決的關(guān)鍵問(wèn)題。我國(guó)政府為了使房地產(chǎn)價(jià)格處于一個(gè)較為穩(wěn)定的狀態(tài),保證房地產(chǎn)行業(yè)能夠健康有序的發(fā)展,相關(guān)部門(mén)從不同的角度采取了一系列的措施,但相對(duì)來(lái)說(shuō),政府相關(guān)部門(mén)的著手點(diǎn)還是在于地價(jià)和房地產(chǎn)稅收兩個(gè)方面。本文通過(guò)實(shí)證分析來(lái)研究地價(jià)和房地產(chǎn)稅收如何影響房地產(chǎn)價(jià)格,為政府相關(guān)部門(mén)采取控制房?jī)r(jià)的措施提供理論依據(jù)。通過(guò)文中的邏輯推理和最后的實(shí)證分析,我們可以得出,在把房地產(chǎn)稅收分為房地產(chǎn)交易稅和房地產(chǎn)持有稅的情況下,房地產(chǎn)交易稅與房地產(chǎn)價(jià)格之間的相關(guān)關(guān)系比較模糊,無(wú)法確定其是正相關(guān)還是負(fù)相關(guān),但房地產(chǎn)持有稅和房?jī)r(jià)之間具有負(fù)相關(guān)的相關(guān)關(guān)系,而且,房地產(chǎn)交易稅和房地產(chǎn)持有稅結(jié)合起來(lái)對(duì)房?jī)r(jià)有負(fù)的影響效應(yīng)。地價(jià)與房地產(chǎn)價(jià)格的關(guān)系較為明確,二者之間的相關(guān)關(guān)系表現(xiàn)為正相關(guān),這就是說(shuō),地價(jià)上漲能夠促進(jìn)房地產(chǎn)價(jià)格的上升。最后,本文做了研究總結(jié),并對(duì)當(dāng)前我國(guó)政府如何采取措施穩(wěn)定房?jī)r(jià)、促進(jìn)房地產(chǎn)市場(chǎng)健康有序的發(fā)展提出了一些建議。
[Abstract]:Since 1998, China began to implement the housing system reform, on the one hand, because of the long-term implementation of the housing welfare distribution system in kind, resulting in a more serious housing shortage. On the other hand, our society is in the background of accelerating urbanization, the potential housing demand is expanding day by day, at the same time, at the same time, with the increasing income of residents and the strong support of bank credit to consumers to buy housing, Potential housing demand inevitably translates into effective housing demand, and the effect of this effective housing demand is to drive up house prices. Especially in recent years, housing prices have soared rapidly. It has become an important livelihood issue of social concern, and how to restrain the real estate prices and promote the healthy and orderly development of our real estate market has become the top priority of our government. It is also a key issue to be solved by the Chinese government. In order to keep the real estate prices in a more stable state and to ensure the healthy and orderly development of the real estate industry, the relevant departments have taken a series of measures from different angles. But relatively speaking, the starting point of the relevant government departments lies in the land price and the real estate tax. This paper studies how the land price and the real estate tax affect the real estate price through the empirical analysis. Through logical reasoning and final empirical analysis, we can draw a conclusion that real estate tax can be divided into real estate transaction tax and real estate holding tax. The correlation between real estate transaction tax and real estate price is vague, it can not be determined whether it is positive correlation or negative correlation, but there is a negative correlation between real estate tax and real estate price. The combination of real estate transaction tax and real estate holding tax has a negative effect on house prices. The relationship between land price and real estate price is relatively clear, and the correlation between the two shows a positive correlation, that is, The rise of land price can promote the rise of real estate price. Finally, this paper makes a summary of the research, and puts forward some suggestions on how to take measures to stabilize the real estate price and promote the healthy and orderly development of the real estate market.
【學(xué)位授予單位】：山西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F299.23;F812.42

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本文編號(hào)：1624407