本文關(guān)鍵詞：征收房產(chǎn)稅對投資性購房的影響研究　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 房產(chǎn)稅 投資性購房 投資收益率

【摘要】：近年來,房地產(chǎn)業(yè)蓬勃發(fā)展,已成為我國的支柱產(chǎn)業(yè)。房地產(chǎn)業(yè)的發(fā)展關(guān)系到我國整個(gè)國民經(jīng)濟(jì)的發(fā)展。由于個(gè)人可支配收入不斷增加、我國投資領(lǐng)域不完善和投資品種缺乏,房地產(chǎn)成為投資領(lǐng)域的新貴,投資性購房的比例呈上升趨勢。根據(jù)國際上的經(jīng)驗(yàn),投資性購房占總購房的比例超過20%,房地產(chǎn)業(yè)就會(huì)孕育一定的風(fēng)險(xiǎn),不加以控制很可能導(dǎo)致房地產(chǎn)泡沫,進(jìn)而引發(fā)經(jīng)濟(jì)泡沫。 縱觀我國房地產(chǎn)業(yè)的發(fā)展情況,可以發(fā)現(xiàn)我國房地產(chǎn)業(yè)發(fā)展迅速,投資需求旺盛,且部分城市的房價(jià)收入比嚴(yán)重偏離正常,這是投資性購房過熱的信號。為了抑制投資性購房,穩(wěn)定房價(jià),保持房地產(chǎn)業(yè)持續(xù)、健康發(fā)展,我國政府在信貸方面進(jìn)行了調(diào)控,從2005年3月到2013年2月,國務(wù)院先后頒布了“國八條”、“國十條”、新“國八條”、和“國五條”,要求實(shí)行嚴(yán)格的差別化住房信貸政策。但僅有信貸政策是遠(yuǎn)遠(yuǎn)不夠的,我國投資性購房依舊很熱。近年來,房產(chǎn)稅改革的呼聲越來越高,人們希望通過房產(chǎn)稅改革達(dá)到抑制投資性購房,穩(wěn)定房價(jià)的目的。本文研究房產(chǎn)稅對投資性購房的影響順應(yīng)了現(xiàn)實(shí)要求,不僅可以對我國稅制改革提供相關(guān)借鑒,而且對我國房地產(chǎn)業(yè)的健康發(fā)展提供相關(guān)建議。 本文在投資成本的變化會(huì)影響投資收益率的變化,投資收益率的變化會(huì)影響投資需求以及投資成本的變化會(huì)影響投資者對未來收益的預(yù)期的機(jī)制下分析征收持有環(huán)節(jié)的房產(chǎn)稅會(huì)對投資性購房產(chǎn)生什么影響。得出結(jié)論：此次房產(chǎn)稅改革在短期內(nèi)會(huì)因?yàn)橛绊懲顿Y者心理預(yù)期而抑制部分投資需求,但從長期來看,由于房產(chǎn)稅對投資成本增加的程度非常有限,未來房價(jià)不跌反漲,沒有實(shí)質(zhì)影響到投資收益率,所以對投資性需求沒有多大的影響。
[Abstract]:In recent years, the real estate industry is booming and has become the pillar industry of our country. The development of the real estate industry relates to the development of the whole national economy of our country. The investment field of our country is imperfect and the investment variety is lacking, the real estate becomes the new rich in the investment field, the proportion of the investment purchase house is on the rise. According to the international experience. If the proportion of investment purchase is more than 20%, the real estate industry will give birth to certain risks, which may lead to the real estate bubble, and then lead to the economic bubble. Looking at the development of the real estate industry in our country, we can find that the real estate industry of our country develops rapidly, the investment demand is exuberant, and the housing price income ratio of some cities deviates seriously from the normal. In order to restrain the investment purchase, stabilize the house price, keep the real estate industry develop continuously and healthily, our government has carried on the control in the credit aspect. From March 2005 to February 2013, the State Council successively promulgated the "eight articles of the Nation", the "Ten articles of the Nation", the New "eight articles of the Nation", and the "five articles of the Nation". Demand to implement strict differential housing credit policy. But the only credit policy is far from enough, our country's investment purchase is still very hot. In recent years, the voice of property tax reform is more and more high. People hope to restrain the investment purchase and stabilize the house price through the reform of the property tax. This paper studies the impact of the property tax on the investment purchase in accordance with the practical requirements. It can not only provide reference for the tax reform of our country, but also provide relevant suggestions for the healthy development of the real estate industry in our country. In this paper, the change of investment cost will affect the change of investment return. The change of the return on investment will affect the investment demand and the change of the investment cost will affect the investors' expectation of the future income. Under the mechanism of analyzing the impact of the property tax of the holding link on the investment purchase, the conclusion can be drawn. Conclusion:. The property tax reform in the short term will affect investors' psychological expectations and dampen some of the investment demand. But in the long run, because the property tax increases the investment cost to a very limited extent, the future house price does not fall, but rises, does not have the real effect to the investment yield, therefore has not much influence to the investment demand.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F299.23;F812.42

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