本文關(guān)鍵詞： 房地產(chǎn)稅負 房價 影響機制 動態(tài)面板模型　出處：《價格理論與實踐》2014年07期 　論文類型：期刊論文

【摘要】：本文基于資產(chǎn)定價理論和2000-2012年我國省際面板數(shù)據(jù),構(gòu)建動態(tài)面板模型,采用兩步系統(tǒng)GMM估計方法,實證剖析房地產(chǎn)稅負對我國房地產(chǎn)價格變動的影響效應(yīng)。研究發(fā)現(xiàn):房地產(chǎn)稅負對我國房價變動的影響具有稅收和資本化雙重效應(yīng),且兩者是相互抵消關(guān)系;綜合兩種效應(yīng)表明房地產(chǎn)稅收對房價變動的凈影響效應(yīng)顯著為負,證明了近幾年我國政府一直致力于房產(chǎn)稅改革、調(diào)控房地產(chǎn)市場的實踐邏輯。應(yīng)注重發(fā)揮房地產(chǎn)稅負的雙重效應(yīng),通過深入推進房地產(chǎn)稅改革和合理調(diào)整公共支出結(jié)構(gòu)來實現(xiàn)對房地產(chǎn)市場的適度調(diào)控。
[Abstract]:Based on asset pricing theory and inter-provincial panel data from 2000 to 2012, this paper constructs a dynamic panel model and adopts a two-step system GMM estimation method. Empirical analysis of the impact of real estate tax burden on real estate price changes in China. The study found that: the impact of real estate tax on China's real estate price change has a dual effect of tax and capitalization, and the two are mutually counterbalanced; The combination of two effects shows that the net effect of real estate tax on house price changes is significantly negative, which proves that our government has been committed to the reform of property tax in recent years. The practical logic of adjusting and controlling the real estate market should pay attention to the dual effect of the real estate tax burden and realize the moderate regulation of the real estate market through the deepening of the real estate tax reform and the rational adjustment of the public expenditure structure.
【作者單位】： 西南大學經(jīng)濟管理學院;
【基金】：教育部哲學社會科學研究重大課題攻關(guān)項目資助“我國房地產(chǎn)稅改革研究(批準號:11JZD017)”
【分類號】：F299.23;F812.42
【正文快照】： 作為國民經(jīng)濟發(fā)展的一個重要產(chǎn)業(yè),房地產(chǎn)市場的發(fā)展與經(jīng)濟增長息息相關(guān)。近年來,基于對房地產(chǎn)泡沫的擔憂,我國政府采取了一系列措施抑制房價過快上漲勢頭。其中,房地產(chǎn)稅收作為干預房價的一種重要經(jīng)濟杠桿,對合理配置房地產(chǎn)資源具有重要意義。2011年1月以來,在上海和重慶開展

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