本文關(guān)鍵詞： 房產(chǎn)稅 商品住宅價格 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

【摘要】：近幾年來，隨著國民經(jīng)濟(jì)的平穩(wěn)較快發(fā)展，我國房價呈現(xiàn)出急劇上漲的趨勢。持續(xù)高速上漲的房價引發(fā)的民生問題成為了社會各界關(guān)注的焦點。民眾對住宅開征房產(chǎn)稅的呼聲越來越高。2011年年初，重慶和上海分別出臺了《房產(chǎn)稅試點暫行辦法》，新一輪的房產(chǎn)稅對抑制房地產(chǎn)投機效果如何，能否有效抑制房價過快上漲等問題都是亟待探討的。 基于上述背景，本文依據(jù)35個大中城市不同的經(jīng)濟(jì)發(fā)展?fàn)顩r，將其分為東、中、西三個區(qū)域，通過搜集三個區(qū)域10年的商品住宅數(shù)據(jù)進(jìn)行區(qū)域之間的整體比較分析和各區(qū)域內(nèi)城市間的縱向比較分析�？偨Y(jié)出我國商品住宅市場具有投資規(guī)模大、投資購房比重高、房價增長速度快、房價收入比不合理，，商品住宅結(jié)構(gòu)不合理等特點。文章通過第二章的房產(chǎn)稅對房價的一般影響機理分析，結(jié)合重慶、上海兩地政策的實際情況分別研究重慶和上海房產(chǎn)稅對住房供給市場和住房需求市場的影響，以期望匯總出房產(chǎn)稅對商品住宅價格的影響，整體來說，短期內(nèi)房產(chǎn)稅的開征有利于房價的下降。長期由于房產(chǎn)稅受到多種樓市調(diào)控作用的模糊影響，作用不明顯，由于本次改革稅率較低，稅基不夠廣泛，很難有效改善房地產(chǎn)市場供求失衡的狀況，最后提出由房產(chǎn)稅推廣到全國的幾點思考。 依據(jù)前文章中我國房產(chǎn)稅政策存在的問題以及我國35個大中城市商品市場現(xiàn)狀，分析探討房價回歸理性的途徑---只有大量廉租房建設(shè)和保障房建設(shè)，合理的稅基和富有彈性的稅率、完善的產(chǎn)權(quán)登記制度、統(tǒng)一計稅依據(jù)，減少征管成本、以增代存擴(kuò)大試點、嚴(yán)格的個人房貸監(jiān)管才是改善房地產(chǎn)供求關(guān)系，穩(wěn)定房價的正確選擇。
[Abstract]:In recent years, with the steady and rapid development of the national economy. China's housing prices show a sharp upward trend. The continuous rapid rise in housing prices caused by livelihood issues have become the focus of attention of all walks of life. People's calls for housing property tax are increasingly high. In 2011, the beginning of the year. Chongqing and Shanghai have issued the "interim measures of Real Estate tax pilot" respectively. It is urgent to discuss how the new round of real estate tax can restrain real estate speculation and whether it can effectively curb the rapid rise of house prices. Based on the above background, according to the different economic development of 35 large and medium-sized cities, this paper divides them into three regions: east, middle and west. Through collecting the commercial housing data of three regions for 10 years to carry on the overall comparative analysis between the regions and the longitudinal comparative analysis among the cities in each region, it is concluded that the commercial housing market of our country has a large scale of investment. With the characteristics of high proportion of investment and purchase, rapid increase of house price, unreasonable ratio of house price to income, unreasonable structure of commodity housing, the article analyzes the general influence mechanism of property tax on house price in chapter two, and combines Chongqing. The actual situation of policies in Shanghai and Chongqing respectively study the impact of property tax on housing supply market and housing demand market, in order to aggregate the impact of property tax on commodity housing prices, as a whole. In the short term, the introduction of property tax is conducive to the decline of house prices. In the long run, the property tax is influenced by many kinds of property market regulation and control, and the effect is not obvious. Because of the low tax rate, the tax base is not wide enough. It is difficult to effectively improve the imbalance between supply and demand in the real estate market. According to the existing problems of the property tax policy and the current situation of commodity market in 35 large and medium-sized cities in China, this paper analyzes the way to return the house price to rationality-only a large number of low-rent housing construction and indemnificatory apartment construction. Reasonable tax base and flexible tax rate, perfect property rights registration system, unified tax basis, reduce the cost of collection and management, to increase the generation to expand the pilot, strict supervision of personal housing loans is to improve the relationship between supply and demand of real estate. The right choice to stabilize house prices.
【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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