房产税变革对北京房价的影响摘要近几年,北京市政府结合国务院相关政策出台了一系列房价调控的措施,这些措施的实行,没有对高涨的房价形成抑制作用。在此过程中,行政手段的干预和打压凌驾于市场自动调节机制之上,而房产税改革可以用税收手段对房地产市场产生影响。目前,房产税尚处于改革试点时期,未来的全国开征还面临很多难题。房产税改革对北京房价的影响究竟是怎样,更需要根据具体情况从不同角度细致分析。本文以北京市住房市场为例,从研究对象和研究任务出发,运用规范分析方法和定量分析方法,从房地产供求角度研究分析了房产税改革对北京市住房市场的全方位影响。通过对北京房地产市场现状的分析,了解到住宅的供给情况和需求情况,再结合定量分析得出供需曲线,验证定性分析的推测是否正确,从而对北京房地产市场有更加深刻的了解。结合国内外房产税改革的经验教训,对将要开征的房产税对房价的影响进行预估。通过供求两个角度分析增加保有环节房产税后对房价产生的影响,结合回归分析找出影响房价的诸多因素,从定性和定量两个方面分析各方行为变化。最后,结合前面的深度分析,提出相关的政策建议。本文主要分为六部分:第一部分介绍研究意义、研究方法和国内外的文献研究成果;第二部分综述房产税的理论基础及现行税制安排;第三部分以数据分析为着眼点,分析北京房地产现状;第四部分从供需角度分析保有环节税制设计对房价的影响,定量分析价格影响的程度,笔者得出如果房产税增加1%,北京房价会相对上升0.8%;第五部分结合上述分析提出完善房产税制度及配套设施的政策建议。主题词:房产税改革供需角度房地产价格影响EffectsofthepropertytaxreformofhousepriceinBeijingAbstractInrecentyears,theBeijingmunicipalgovernmentinconjunctionwiththerelevantpoliciesoftheStateCouncilissuedaseriesofpricecontrolmeasures,theimplementationofthesemeasures,hadnoinhibitoryeffectontheformationoftheprices.Inthisprocess,theadministrativemeanstosuppresstheinterferenceandovermarketautomaticadjustmentmechanism,thepropertytaxreformcanhaveanimpactontherealestatemarketbymeansoftaxation.Atpresent,therealestatetaxisstillintheperiodofreform,theintroductionofthefutureisstillfacingmanyproblems.EffectsofthepropertytaxreformofBeijinghousingpriceswhatismore,accordingtothespecificneedsofdetailedanalysisfromdifferentangles.Inthispaper,takingBeijinghousingmarketforexample,fromthepointofviewoftheobjectofstudyandresearchtasks,theuseofnormativeanalysismethodandquantitativeanalysismethodofsupplyanddemandofrealestate,fromtheangleofthefullimpactofthepropertytaxreformofBeijinghousingmarket.ThroughtheanalysisofthepresentsituationofBeijingrealestatemarket,tosupplyanddemandsituationofresidential,combinedwithquantitativeanalysisofsupplyanddemandcurve,verifythequalitativeanalysisofthespeculationiscorrect,inordertohaveamoreprofoundunderstandingoftherealestatemarketinBeijing.Experiencewiththedomesticandforeignrealestatetaxreform,theeffectwillbetolevypropertytaxonthehousingpriceestimate.Effectofpropertytaxonhousingtenurehasincreasedbytwoaspectsofsupplyanddemandanalysis,combinedwiththeregressionanalysistofindoutthefactorsinfluencingthepriceofeachbehaviorchange,fromtwoaspectsofqualitativeandquantitative.Finally,thedepthwiththepreviousanalysis,putsforwardrelevantpolicysuggestions.Thispaperisdividedintosixparts:thefirstpartintroducestheresearchsignificance,theresearchmethodsandthedomesticandforeignliteratureresearch;thesecondpartofthereviewofthetheoreticalbasisofpropertytaxandthecurrenttaxationsystem;thethirdpartofthedataanalysisasastartingpoint,analysisofthecurrentsituationofBeijingrealestate;thefourthpartfromtheperspectiveofsupplyanddemandanalysissystemdesignh...
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