【作者】 童一烽；

【导师】 虞晓芬；

【作者基本信息】 浙江工业大学 ， 技术经济及管理， 2009， 硕士

【副题名】基于杭州的实证分析

【摘要】 物业税作为一项已经被许多国家运用多年的成熟税种,能很好地解决国内房地产税收体系存在的税基窄,交易环节和流转环节税收不平衡等问题。同时,开征物业税会减少居民的交易成本,增加持有成本,这对房地产需求将造成显著影响,而房地产需求是房地产市场的重要组成部分。本文在对国内外相关文献进行综合研究的基础上,结合我国房地产市场的具体实际,探索物业税对居民购房需求的影响程度。本研究以杭州市为例采用多元线性回归模型进行实证分析,选取了表征居民个人特征的9个变量与表征物业税税率的方案变量作为模型的自变量,以居民计划购买的住房面积与计划支付的购房金额作为应变量,先完成对总体样本的多元线性回归分析,再根据居民购房目的的不同将总体样划分为基本需求样本和非基本需求样本,并分别对这两个子样本进行回归分析,最终得出以下结论:物业税对非基本购房需求的影响最大,对基本购房需求的影响最小,对总体购房需求的影响程度介于这两者之间。最后,本文结合实证研究的结论提出五点政策建议:第一,实行科学的税率设置,税率水平建议在0.3%-0.5%之间。第二,建立科学的税基评估体系,实现征税公平。第三,科学规划物业税的开征过程,实现平稳过渡。第四,加强物业税征收的监管,实现依法征税。第五,善用物业税政策调控房地产市场需求,维护市场的稳定发展。更多还原

【Abstract】 As a mature tax, property tax has been used in many countries for many years, it can be a good solution to the local property tax system’ problems, which include the tax base is narrow, the tax imbalance between exchange links and holding links and other issues. At the same time, the introduction of property tax will reduce the transaction costs for the residents, increase their holding costs, and this will give significant affect on the housing demand, which is an important part of the housing market. On the basis of integrating home and abroad relevant literature and combining with the concrete practice of China’s housing market, this paper explored the degree of influence from property tax to the housing demand of residents.Choosing Hangzhou for example, this study used multiple linear regression model to practice an empirical analysis. Nine independent variables ware selected for the characterization of personal characteristics of residents, and one independent program variable was set for the characterization of the property tax rate. The residents’ planned purchase area of housing and planned paid ware set as the dependent variables. This research completed the multiple linear regression analysis of the overall sample firstly, and then the overall sample was divided into the sample of basic demand and the sample of non-basic demand according to the different purposes of purchase, and each of these two sub-samples ware analyzed. Finally the following conclusions ware educed: the property tax has the greatest affect on non-basic housing demand, and it has the least affect on basic housing demand, the affect on overall housing demand is between them.Finally, five-point policy proposals ware put combined with the conclusions of the empirical research, and they ware: First, set the tax rate scientifically, the proposed tax rate is between 0.3% -0.5%. Second, establish a scientific tax base assessment system to achieve tax fairness. Third, plan the introduction process of the property tax scientifically to achieve a smooth transition. Fourth, strengthen the supervision of property tax collection, and achieve taxation according to the law. Fifth, use the property tax policy to regulate the housing demand properly, and then maintain the stability and development of the housing market.更多还原