中央調(diào)控房價對地方財政收入的影響研究
發(fā)布時間：2018-11-05 16:04
【摘要】：相關(guān)研究表明從1994年分稅制改革以來,財力逐漸向中央政府集中,而地方財政的壓力加重,地方政府相對比中央政府來說財力在逐漸下降,然而其支出責(zé)任卻有所上升,并且中央對地方的財政轉(zhuǎn)移支付無法滿足地方財政的收支缺口,出現(xiàn)了地方政府財權(quán)和事權(quán)的不對稱,從而地方政府將不得不想方設(shè)法利用自有資源來擴大財政收入。近幾年,我國房地產(chǎn)業(yè)發(fā)展迅速,其在我國地方經(jīng)濟中的地位日趨顯著,已成為我國的支柱性產(chǎn)業(yè)。房地產(chǎn)業(yè)相關(guān)的稅收和土地出讓金占地方財政中的比例越來越高。此時房地產(chǎn)業(yè)也出現(xiàn)了很多問題：投機性比例過高、房價上漲的速度過快等。在這樣的環(huán)境背景下,中央從2003年開始陸續(xù)出臺相關(guān)政策,借此希望能夠抑制房價過快增長。但相關(guān)數(shù)據(jù)卻顯示中央調(diào)控房價收效甚微。學(xué)術(shù)界有很多觀點認為,地方政府為了緩解地方債務(wù)和在唯“GDP”論的政績考核的標(biāo)準(zhǔn)下,出于增加地方財政收入的考慮,地方政府介入房地產(chǎn)市場,地方政府的這種行為為房價的上漲提供了可能。但是,中央調(diào)控房價對地方財政是否具有明顯的影響?地方政府應(yīng)該如何理性的面對房地產(chǎn)業(yè)的發(fā)展?為了進一步使地方財政收入的結(jié)構(gòu)更加合理化和加強規(guī)范房地產(chǎn)市場,對這些問題進一步的研究是有必要的。 本文的主要研究內(nèi)容是： 首先,本文在提出問題、研究意義的基礎(chǔ)上,回顧并梳理國內(nèi)外學(xué)者在房地產(chǎn)、地方財政相關(guān)方面的研究,在此基礎(chǔ)上提出本文的研究思路、方法、內(nèi)容、結(jié)論及技術(shù)路線、創(chuàng)新點與不足之處。 其次,對房價、房地產(chǎn)和地方財政收入等概念進行界定；房地產(chǎn)業(yè)和地方財政收入之間關(guān)聯(lián)性分析；同時回顧梳理中央出臺調(diào)控房價的相關(guān)政策。 再次,分析中央調(diào)控房價對地方財政收入影響。首先研究分析中央調(diào)控房價對房地產(chǎn)業(yè)的影響,然后研究分析房地產(chǎn)業(yè)對地方財政收入的影響,從而遞推出中央調(diào)控房價對地方財政收入的影響。從而從理論上理清中央調(diào)控房價是如何影響到地方財政收入。同時提出研究假設(shè)。 然后,選取了全國30個省、市、自治區(qū)作為本文的參考研究對象。在較為詳細的分析全國的地方財政收入特點和房地產(chǎn)市場現(xiàn)狀之后,運用Stata12.0軟件分別從整體性和區(qū)域性兩個角度進行應(yīng)用研究。驗證研究假設(shè)在整體性和區(qū)域性兩個方面是否都成立。 最后,結(jié)論及建議。 本文在相關(guān)的文獻以及影響分析的基礎(chǔ)上,通過實證分析,得出以下結(jié)論：一、房價對房地產(chǎn)及其關(guān)聯(lián)產(chǎn)業(yè)稅收是正向的影響。二、房價對土地出讓金是正向的影響。并且同房地產(chǎn)及其關(guān)聯(lián)產(chǎn)業(yè)稅收相比,房價對土地出讓金的影響更高。
[Abstract]:Relevant studies show that since the reform of the tax sharing system in 1994, financial resources have been gradually concentrated in the central government, and the pressure on local finance has increased. Compared with the central government, the financial resources of local governments have gradually declined, but their spending responsibilities have increased. Moreover, the central government's transfer payment to the local government can not meet the gap of local fiscal revenue and expenditure, so the local government will have to use its own resources to expand the fiscal revenue. In recent years, the real estate industry of our country has developed rapidly, and its status in the local economy of our country is becoming more and more prominent, which has become the pillar industry of our country. Real estate-related taxes and land grants account for a growing proportion of local finance. At this time real estate also appeared a lot of problems: speculative proportion too high, housing prices rising too fast and so on. Against this background, the central government has been issuing policies since 2003, in the hope of curbing the rapid growth of house prices. But the relevant data actually indicated that the central government controls the housing price to have little effect. There are many views in academic circles that in order to alleviate the local debt and to increase the local fiscal revenue, local governments are involved in the real estate market in order to alleviate the local debt and under the criterion of "GDP" performance assessment. This behaviour by local governments makes it possible for house prices to rise. However, does the central government control housing prices have a significant impact on local finance? How should the local government face the development of the real estate industry rationally? In order to further rationalize the structure of local financial revenue and strengthen the regulation of the real estate market, it is necessary to further study these problems. The main research contents of this paper are as follows: firstly, on the basis of raising questions and research significance, this paper reviews and combs the domestic and foreign scholars' research on real estate and local finance, and then puts forward the research ideas of this paper. Methods, contents, conclusions and technical routes, innovations and shortcomings. Secondly, it defines the concepts of house price, real estate and local fiscal revenue; analyzes the relationship between real estate and local fiscal revenue; and reviews the relevant policies of the central government to regulate housing prices. Thirdly, the paper analyzes the effect of central price control on local fiscal revenue. This paper first studies and analyzes the influence of the central control house price on the real estate industry, and then studies the real estate industry's influence on the local financial revenue, thus deduces the influence of the central control house price on the local financial revenue. In order to clarify theoretically how the central control of housing prices affect the local financial revenue. At the same time, the research hypothesis is put forward. Then, 30 provinces, municipalities and autonomous regions are selected as the reference object of this paper. After analyzing the characteristics of local financial revenue and the present situation of the real estate market in China, the author uses Stata12.0 software to carry on the application research from the whole and the regional angle respectively. Verify the validity of the research hypothesis in both holistic and regional terms. Finally, conclusions and recommendations. Based on the relevant literature and impact analysis, this paper draws the following conclusions through empirical analysis: first, housing prices have a positive impact on real estate and its related industries. Second, housing prices on land sales is a positive impact. And compared with the real estate and its related industries tax, the housing price has a higher impact on the land transfer fee.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.23;F812.7
本文編號：2312566
[Abstract]:Relevant studies show that since the reform of the tax sharing system in 1994, financial resources have been gradually concentrated in the central government, and the pressure on local finance has increased. Compared with the central government, the financial resources of local governments have gradually declined, but their spending responsibilities have increased. Moreover, the central government's transfer payment to the local government can not meet the gap of local fiscal revenue and expenditure, so the local government will have to use its own resources to expand the fiscal revenue. In recent years, the real estate industry of our country has developed rapidly, and its status in the local economy of our country is becoming more and more prominent, which has become the pillar industry of our country. Real estate-related taxes and land grants account for a growing proportion of local finance. At this time real estate also appeared a lot of problems: speculative proportion too high, housing prices rising too fast and so on. Against this background, the central government has been issuing policies since 2003, in the hope of curbing the rapid growth of house prices. But the relevant data actually indicated that the central government controls the housing price to have little effect. There are many views in academic circles that in order to alleviate the local debt and to increase the local fiscal revenue, local governments are involved in the real estate market in order to alleviate the local debt and under the criterion of "GDP" performance assessment. This behaviour by local governments makes it possible for house prices to rise. However, does the central government control housing prices have a significant impact on local finance? How should the local government face the development of the real estate industry rationally? In order to further rationalize the structure of local financial revenue and strengthen the regulation of the real estate market, it is necessary to further study these problems. The main research contents of this paper are as follows: firstly, on the basis of raising questions and research significance, this paper reviews and combs the domestic and foreign scholars' research on real estate and local finance, and then puts forward the research ideas of this paper. Methods, contents, conclusions and technical routes, innovations and shortcomings. Secondly, it defines the concepts of house price, real estate and local fiscal revenue; analyzes the relationship between real estate and local fiscal revenue; and reviews the relevant policies of the central government to regulate housing prices. Thirdly, the paper analyzes the effect of central price control on local fiscal revenue. This paper first studies and analyzes the influence of the central control house price on the real estate industry, and then studies the real estate industry's influence on the local financial revenue, thus deduces the influence of the central control house price on the local financial revenue. In order to clarify theoretically how the central control of housing prices affect the local financial revenue. At the same time, the research hypothesis is put forward. Then, 30 provinces, municipalities and autonomous regions are selected as the reference object of this paper. After analyzing the characteristics of local financial revenue and the present situation of the real estate market in China, the author uses Stata12.0 software to carry on the application research from the whole and the regional angle respectively. Verify the validity of the research hypothesis in both holistic and regional terms. Finally, conclusions and recommendations. Based on the relevant literature and impact analysis, this paper draws the following conclusions through empirical analysis: first, housing prices have a positive impact on real estate and its related industries. Second, housing prices on land sales is a positive impact. And compared with the real estate and its related industries tax, the housing price has a higher impact on the land transfer fee.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.23;F812.7
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，本文編號：2312566
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