【作者】 林圣；

【导师】 徐志；

【作者基本信息】 浙江大学 ， 财政学， 2012， 硕士

【摘要】 房地产业是我国国民经济的支柱产业,对我国经济发展具有重要作用。近年来,我国房地产业发展迅速,房地产价格不断上涨。在刚刚结束的十一届全国人大五次会议闭幕会上,就房地产市场的发展,国务院总理温家宝指出,如果盲目发展,出现经济泡沫,一旦破灭,不仅影响房地产市场,而且会拖累整个经济。因此,利用税收手段来进一步加强对房地产市场的宏观调控将成为今后我国房地产市场宏观调控的重点。继上海、重庆房产税试点一年之后,房产税扩大试点已经势在必行,房产税试点和进一步的物业税改革问题正在成为学术研究的热点。本文以物业税作为研究对象,梳理我国物业税的起源、发展和变迁,着眼于分析开征物业税对我国房地产市场的影响,以期为我国房地产试点推广和进一步的物业税改革提供一些政策建议和理论参考。在研究方法上,本文借鉴多种不同理论,采用理论分析、实证研究和案例分析相结合的方法,分别从动态博弈、静态供求模型等角度出发研究分析了开征物业税可能对房地产市场造成的影响,理论分析较为全面。在借鉴发达国家和地区的物业税制度的基础上,分析我国现行房地产税收体系存在的问题,主要体现为房地产税收覆盖范围不够广泛；立法层次低,法规不健全；计税依据不合理；配套制度不合理。在理论分析的基础上,以大量的统计数据为基础,建立面板数据模型实证研究开征物业税对我国房地产市场的影响,得到的结论为：地方财政支出以及人均可支配收入对房价都有显著的正面作用,物业税对房产的有效供给和需求都有抑制作用,尤其是对抑制投资投机性需求有重要作用,这也正是开征物业税的主要目的之根据实证研究结果,由于税负转嫁,物业税拉升房价的效应要超过抑制房价上涨的效应,与房价呈正相关。然后再以试点城市上海市为例进行相应的案例分析,一方面分析了上海市试点房产税政策对上海市房地产市场的影响,另一方面将上海市和重庆市两套试点方案做了比较,笔者认为上海市在免税面积的设计上更加合理,而重庆市在税率的设计上更加合理。最后,笔者基于借鉴国外制度、实证分析和案例分析的结果,提出了有利于实现房产税扩大试点以及未来物业税改革的政策建议,包括：采取渐进式改革方式,在试点推广时可以借鉴2个试点城市的经验,将2套试点方案的优点结合起来,并通过理论研究和实践经验逐步调整税率和课税范围,尽可能减小推广试点的阻力；明确物业税改革的目的是完善房地产税制,并逐步发展成为地方政府较稳定的税收收入来源,这是物业税改革的方向；完善物业税相关配套制度,比如加强房地产产权和产籍管理、健全房地产评估制度以及赋予地方政府较大的物业税税收管理权等；在试点推广时,可以授予地方政府根据当地情况,在征收细则、征管办法等方面自主决策的权力；在进行房产税试点和物业税改革的同时,政府应该逐步完善住房保障体系,增加住房的有效供给,这样才能从根本上解决房地产泡沫化的问题。更多还原

【Abstract】 The real estate industry is the pillar industry of our national economy, and it plays an important role in economic development. In recent years, China’s real estate industry has developed rapidly, and the real estate prices have risen considerably. Facing the increasingly serious real estate bubble phenomenon, the use of tax means to further strengthen macro-control of the real estate market will become the focus of macroeconomic regulation and control of real estate market in future. Following Shanghai, Chongqing property tax pilot projects after one year, the property tax to expand the pilot projects has been imperative, property tax pilot projects and further reform of the property tax issue is becoming the hot topic of academic research. Based on the property tax as the object of study, we make an analysis of origin, development and change of property tax in our country, focusing on the impact analysis of property tax levy on real estate market, with a view to China’s real estate pilot projects promotion and further reform of the property tax to provide some policy suggestions and theoretical reference.In research methods, this article draws on a variety of different theories, combining methods of theoretical analysis with empirical research, making an impact analysis of property test levy on real estate market, separately from dynamic game model and the static model of supply and demand, among which theoretical analysis has been comprehensively made. Based on property tax systems in the developed countries and regions, we do an analysis of problems in China’s current real estate tax system. And on the basis of theoretical analysis, with the foundation on a large number of statistical data, we can build model of panel data to do an empirical research on the influence of levying property tax on real estate market in China, and the conclusion is:the local finance expenditure and disposable income per capita of house prices have a significant positive effect, real estate supply and demand are effectively inhibited by property tax, according to the empirical results, due to the shift of the tax burden, property tax promoting prices effects are greater than the effects to curb rising prices, and prices have positive correlation, but the property tax plays an important role in curbing speculative investment demand, which is also one of the main purposes of levying property tax. Then taking Shanghai which is a pilot city as an example, we can do a corresponding case analysis. On the one hand, the impact of Shanghai pilot property tax policy on Shanghai real estate market has been analyzed, on the other hand, the comparison of the set of pilot program of Shanghai and that of Chongqing has been made, which the author thinks the design of duty-free area in Shanghai is more reasonable, whereas the design of tax rate in Chongqing is more reasonable.In the last part, according to empirical analysis, foreign reference and case analysis, the author puts forward four policy proposals which are conducive to the realization of expanding the conduct tests of the property tax and future reform of property tax, which are as follows:we should adapt gradualist approach to reform, namely, in the promotion of pilot project, we can draw on experience from the two pilot cities, and combine advantages of two sets of pilot projects. Besides, through the theoretical study and practice, we can gradually adjust the tax rate as well as the coverage of the taxation, so as to minimize resistance in the promotion of pilot project; furthermore, we ought to make sure that the purpose of the property tax reform is to improve the real estate tax system, and to gradually develop into a more stable revenue source for local government, which is the direction of the property tax reform; in additional, relevant systems of the property tax ought to be improved. For example, the managements of the real estate property and the property register should be strengthened, the real estate valuation system should be enhanced, and the local government should be given a larger administrative power of levying property tax; during the promotion of pilot projects, local government can be authorized with the power of self-decision making according to the local condition on the aspects of collection rules and administrative methods; with the carrying on of the property tax conduct tests and property tax reform, the government should gradually improve housing security system, increase the effective supply of housing, so as to fundamentally solve the problem of real estate price bubble.更多还原