【作者】 喻快；

【导师】 徐长生；

【作者基本信息】 华中科技大学 ， 西方经济学， 2010， 硕士

【摘要】 房地产税不仅是我国地方财政收入的主要来源,同时也是政府调控房地产市场的主要调控工具之一,在我国税收体制中发挥着十分重要的作用。我国房地产市场宏观调控的重点从利用货币、金融等政策调节房地产市场转向建立房地产税影响房地产市场的长效机制。本文首先探讨了为达到市场调控目标,当房地产税政策调整变化时,房地产市场的交易成本、预期收益和社会公共支出是如何随之变化的,并进一步分析了这些变化如何影响房地产企业和房地产购买者的行为决策。本文认为房地产税对房地产市场的影响正是通过这样一种机理对房地产市场产生影响的。其次,本文对我国35个省(市、自治区)2001-2007年的房地产交易量、房地产价格、地方公共支出和房地产税负等面板数据进行单位根检验、固定效应检验、OLS回归等计量分析。本文通过以上分析得出以下结论:第一,我国房地产税对房地产市场具有显著影响,可通过调节房地产税税负调控房地产市场。第二,由于我国房地产税收制度不完善和房地产税征管执行力度不够,我国房地产税的调控效果目前较为微小,某些税种不能起到制定的预期效果。例如营业税对房地产价格没有显著影响。第三,我国房地产税收制度存在不合理之处,无法达到预期调控效应,房产税、土地增值税和所得税对房地产价格有正影响效应。最后,本文根据理论分析和计量分析结果提出了政府改革房地产税制的方向,以及优化税制结构和税收征管的具体措施。本文对我国房地产税收制度改革的建议是:首先加强保有环节的房地产税负,提高房地产保有成本降低投机需求;其次,开征歧视性契税,针对性的调节对高档住宅的需求;将土地出让金并入房地产税,改革我国财政收入模式,降低一次性购房支出;最后,还需要优化房地产税监管,强化执行力度。更多还原

【Abstract】 Real estate taxes is an effective policy instrument for real estate market regulation and socio-economic resources distribution. It provides revenues for local governments, and plays a very important role in the entire tax system. Real estate taxes has become a important policy tool for real estate market macro-control, along with the implementation of land supply and finance policies in China.Firstly, this thesis discusses the change of the real estate tax policy how to change the transaction costs, expected benefits of real estate market and how to change the real estate business and decision-making behavior of buyers by changing the welfare of public expenditure. Ultimately the tax policy reaches regulation goals of the real estate market. The author really believes that estate taxes have impacted on the real estate market through such a mechanism.Secondly, this thesis finds that the real estate taxes has a significant effect on the real estate market through quantitative analysis using the data of real estate transactions, real estate prices, local public expenditure and real estate tax of 35 provinces (municipalities and autonomous regions) from 2001 to 2007. The system of real estate tax in China is not perfect and the collection enforcement is not enough. So the regulation effect of the real estate tax was not significant, certain types of taxes cannot play the desired effect.Just like that business tax does not have a significant effect on real estate prices; property tax, land value-added tax and income tax rates have a positive impact on the price of real estate.Finally, the reasons that led to the control limits were summarized, and the author came up with policy suggestions aiming at optimizing Chinese property taxation system.The author believes that reform of real estate tax system in needs to be strengthened in the following aspects: owning real estate tax, the levy of discriminatory taxes, at the same time, the income of the land transfer should be mixed into the real estate taxes, and real estate tax monitoring and enforcement also need to be optimized .更多还原