本文選題：房產(chǎn)稅改革 + 供需角度��； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文

【摘要】：近幾年，北京市政府結(jié)合國務(wù)院相關(guān)政策出臺了一系列房價調(diào)控的措施，這些措施的實行，沒有對高漲的房價形成抑制作用。在此過程中，行政手段的干預(yù)和打壓凌駕于市場自動調(diào)節(jié)機(jī)制之上，而房產(chǎn)稅改革可以用稅收手段對房地產(chǎn)市場產(chǎn)生影響。目前，，房產(chǎn)稅尚處于改革試點時期，未來的全國開征還面臨很多難題。房產(chǎn)稅改革對北京房價的影響究竟是怎樣，更需要根據(jù)具體情況從不同角度細(xì)致分析。 本文以北京市住房市場為例，從研究對象和研究任務(wù)出發(fā)，運(yùn)用規(guī)范分析方法和定量分析方法，從房地產(chǎn)供求角度研究分析了房產(chǎn)稅改革對北京市住房市場的全方位影響。通過對北京房地產(chǎn)市場現(xiàn)狀的分析，了解到住宅的供給情況和需求情況，再結(jié)合定量分析得出供需曲線，驗證定性分析的推測是否正確，從而對北京房地產(chǎn)市場有更加深刻的了解。結(jié)合國內(nèi)外房產(chǎn)稅改革的經(jīng)驗教訓(xùn)，對將要開征的房產(chǎn)稅對房價的影響進(jìn)行預(yù)估。通過供求兩個角度分析增加保有環(huán)節(jié)房產(chǎn)稅后對房價產(chǎn)生的影響，結(jié)合回歸分析找出影響房價的諸多因素，從定性和定量兩個方面分析各方行為變化。最后，結(jié)合前面的深度分析，提出相關(guān)的政策建議。 本文主要分為六部分：第一部分介紹研究意義、研究方法和國內(nèi)外的文獻(xiàn)研究成果；第二部分綜述房產(chǎn)稅的理論基礎(chǔ)及現(xiàn)行稅制安排；第三部分以數(shù)據(jù)分析為著眼點，分析北京房地產(chǎn)現(xiàn)狀；第四部分對有代表性的亞洲國家及地區(qū)的稅收制度加以借鑒并分析滬渝兩地試點的成效；第五部分從供需角度分析保有環(huán)節(jié)稅制設(shè)計對房價的影響，定量分析價格影響的程度，筆者得出如果房產(chǎn)稅增加1%，北京房價會相對上升0.8%；第六部分結(jié)合上述分析提出完善房產(chǎn)稅制度及配套設(shè)施的政策建議。
[Abstract]:In recent years, the Beijing municipal government, in conjunction with relevant State Council policies, has introduced a series of measures to regulate house prices, which have not restrained the rising housing prices. In this process, the intervention and suppression of administrative means is superior to the automatic adjustment mechanism of the market, and the reform of property tax can influence the real estate market by means of taxation. At present, the property tax is still in the pilot period of reform, the future of national levy is still facing a lot of difficulties. The impact of property tax reform on housing prices in Beijing needs to be carefully analyzed from different angles according to specific conditions. This paper takes the housing market of Beijing as an example, starting from the research object and research task, using the normative analysis method and the quantitative analysis method, from the angle of the real estate supply and demand, analyzes the all-around influence of the real estate tax reform on the housing market in Beijing. By analyzing the present situation of the real estate market in Beijing, we can find out the supply and demand situation of housing, and then combine the quantitative analysis to get the supply and demand curve to verify whether the qualitative analysis is correct or not. Thus the real estate market in Beijing has a deeper understanding. Combined with the experience and lessons of the real estate tax reform at home and abroad, the impact of the property tax on the housing price is estimated. This paper analyzes the influence of increasing the property tax on the house price from the angle of supply and demand, finds out many factors that affect the house price by combining the regression analysis, and analyzes the behavior changes of all parties from the qualitative and quantitative aspects. Finally, combined with the previous in-depth analysis, put forward relevant policy recommendations. This paper is divided into six parts: the first part introduces the significance of the research, research methods and domestic and foreign literature research results; the second part summarizes the theoretical basis of property tax and the current tax arrangements; the third part focuses on data analysis. The fourth part of the representative Asian countries and regions to draw lessons from the tax system and analysis of the effectiveness of the Shanghai and Chongqing pilot projects; part five from the point of view of supply and demand analysis of the impact of the retention link tax system design on housing prices. Quantitative analysis of the extent of the impact of the price, the author concluded that if the real estate tax increases by 1, Beijing housing prices will rise relatively 0.8; the sixth part combined with the above analysis proposed to improve the property tax system and supporting facilities policy recommendations.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.23;F812.42

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 趙宇;焦明月;;房產(chǎn)稅改革對房價的影響及對策建議[J];時代金融;2016年24期

相關(guān)碩士學(xué)位論文 前1條

1 王樹靜;基于灰色理論的北京市商品住宅價格因素分析及預(yù)測[D];北京理工大學(xué);2015年

本文編號：2093413