本文關(guān)鍵詞： 住宅交易環(huán)節(jié)稅收 房價 線性回歸 面板數(shù)據(jù) VAR模型　出處：《東北財經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國經(jīng)濟(jì)的飛速發(fā)展,國內(nèi)需求不斷提高,同時受到通貨膨脹的影響,物價水平逐年提高,對與人民生活息息相關(guān)的衣、食、住、行各方面都產(chǎn)生了很大的影響,其中最為引人關(guān)注的便是住宅價格上漲過快,房地產(chǎn)業(yè)過度繁榮,在房地產(chǎn)開發(fā)商和房地產(chǎn)投機(jī)者的炒作與推動下,不少地方甚至都出現(xiàn)了“一房難求”的現(xiàn)象,對老百姓的生活造成了很大的影響,是國家亟待解決的重要民生問題。 近幾年,為了穩(wěn)定房地產(chǎn)市場,避免出現(xiàn)房地產(chǎn)泡沫,控制房價增長過快,我國政府相繼制定并頒布了相應(yīng)的調(diào)控性的政策文件,如提高第二套住房的貸款利率、提高首付比例、限購令、完善落實個人轉(zhuǎn)讓住房20%所得稅政策等。這些政策的實施對房價的穩(wěn)定起到了一定的調(diào)控作用,但仍不能從根本上解決我國住宅市場的價格偏高的問題。我國住宅價格偏高的一個重要因素就是房地產(chǎn)行業(yè)的稅負(fù)過重,尤其是在住宅交易環(huán)節(jié)的流轉(zhuǎn)稅負(fù)過重,更多的稅負(fù)轉(zhuǎn)嫁到了消費(fèi)者一方,從而推高了房價。因此,要從根本上改變我國的房地產(chǎn)業(yè)的稅收制度,從而從長期解決房價過高這一重要民生問題。 本文主要包括以下內(nèi)容：第一部分：分析了本文的研究背景,從理論和現(xiàn)實角度闡述了研究住宅交易環(huán)節(jié)課稅的重要意義,并針對國內(nèi)外的研究現(xiàn)狀進(jìn)行了簡單的分析,介紹了本文的研究內(nèi)容與研究方法,提出了本文的創(chuàng)新點與不足。第二部分：對住宅及其住宅的交易環(huán)節(jié)作出了定義,闡述了我國現(xiàn)行住宅交易環(huán)節(jié)課稅的概況,從住宅的銷售方和購買方兩個角度分析我國現(xiàn)行住宅交易環(huán)節(jié)需要繳納的稅種以及各個稅種的納稅義務(wù)人、計稅依據(jù)、稅率等內(nèi)容；并對我國近幾年針對每個稅種給予的稅收優(yōu)惠政策進(jìn)行了總結(jié)概括。第三部分：對各統(tǒng)計年鑒及其數(shù)據(jù)庫中的數(shù)據(jù)進(jìn)行了搜集,在對數(shù)據(jù)進(jìn)行相應(yīng)合理處理的基礎(chǔ)上,分析交易環(huán)節(jié)稅收總量的變化曲線圖,分析了變化圖各轉(zhuǎn)折點的現(xiàn)實原因。第四部分：對第三部分的數(shù)據(jù)進(jìn)行更進(jìn)一步的處理,建立住宅價格與各相關(guān)稅種的線性回歸模型、面板數(shù)據(jù)模型和向量自回歸(VAR)模型,運(yùn)用Eviews6.0軟件對數(shù)據(jù)進(jìn)行實證分析,確定交易環(huán)節(jié)稅收以及各類稅種對住宅價格的影響方向和程度。第五部分：針對實證分析的結(jié)果,結(jié)合我國房地產(chǎn)業(yè)的稅收體制現(xiàn)狀,分析我國住宅交易環(huán)節(jié)課稅存在的主要問題。第六部分：提出完善我國住宅交易環(huán)節(jié)課稅的政策建議。針對以上提出的交易環(huán)節(jié)課稅存在的諸多問題,總結(jié)其他國家(地區(qū))在這些方面所制定的稅收政策,對完善住宅交易環(huán)節(jié)課稅的對策建議起到借鑒作用。從優(yōu)化稅收體系、改善地區(qū)間差異的稅收體系、完善房地產(chǎn)產(chǎn)權(quán)登記制度等方面對完善我國住宅交易環(huán)節(jié)課稅提出相應(yīng)的對策建議。 由于本文需要的數(shù)據(jù)量很大,且搜集較為困難,并且我國房地產(chǎn)業(yè)的產(chǎn)權(quán)登記制度和管理制度尚不健全,所以要對有些原始數(shù)據(jù)進(jìn)行簡單的處理,可能導(dǎo)致精確度有所欠缺。
[Abstract]:With the rapid development of China's economy, the domestic demand increases, while the effects of inflation, the price level increased year by year, the life is closely linked with people's clothing, food, housing, various aspects have a great impact, the most concern is the residential real estate prices rose too fast. The excessive industrial prosperity in the real estate developers and real estate speculators speculation and promotion, many places even have a hard to find a room "phenomenon, caused a great impact on the lives of ordinary people, is an important national people's livelihood needs to be solved.
In recent years, in order to stabilize the real estate market, to avoid the real estate bubble, control the excessive growth of house prices, the Chinese government has formulated and promulgated the corresponding regulatory policy documents, such as the increase of second sets of housing loan interest rates, raising Shoufu ratio, purchase order, improve the implementation of individual housing transfer income 20% tax policy. The implementation of these policies has some effects on the regulation of price stability to play, but still can not fundamentally solve the housing market in China. The high price is an important factor of residential prices in China's real estate industry heavy burden, especially in residential transactions transfer tax overweight, shifting more of the tax burden to the consumer side, pushing up prices. Therefore, to change China's real estate tax system fundamentally, so from long-term solutions to high prices of this important livelihood issues.
This paper mainly includes the following contents: the first part: the analysis of the research background, the significance of housing transactions tax is expounded from the angle of theory and practice, and the research status at home and abroad have made a brief analysis, introduces the research content and research methods of this paper, put forward the innovation and deficiency of this paper. The second part: Transactions of residential and residential made the definition, this paper expounds the general situation of China's current housing transactions tax, analysis of China's current housing transactions need to pay taxes and various tax obligations, from two angles of residential sales side and buy side the tax basis, tax rate and content; the preferential tax policy of our country in recent years for each category given are summarized. The third part: the statistical yearbook and the data in the database Collect, based on reasonable data processing, analysis of curves of the total transaction tax, analyzes the realistic reason variation of each turning point. The fourth part: the third part of the data for further processing, the establishment of housing prices and the relevant taxes of the linear regression model, panel data model and the vector autoregressive (VAR) model, using Eviews6.0 software, the empirical analysis of the data, determine the transaction tax and taxes to the housing price influence the direction and extent. The fifth part: according to the results of empirical analysis, combined with the current tax system of real estate industry in China, analyses the main problems existing in Chinese housing transactions tax the sixth part proposed consummates our country housing transaction taxation policy suggestions. According to problems of Taxation transactions put forward above, summarized the other Countries (regions) made in these aspects of the tax policy, reference suggestions and Countermeasures to improve the residential transactions tax. From the optimization of the tax system, improve inter regional differences in the tax system, improve the real estate registration system of property rights and other aspects of perfecting the taxation of residential transactions link of our country puts forward corresponding countermeasures and suggestions.
Due to the large volume of data and collection difficulties, and the property right registration system and management system of our real estate industry is not yet perfect, some simple processing of raw data may lead to lack of accuracy.

【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F299.23

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