中国住宅二级市场税收调控政策效应研究
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摘要
自上世纪九十年代我国房地产市场兴起以来,新建商品房市场一直是房地产市场的主体,住宅市场也长期以新增商品住房为成交主体。从我国总体来看,近年来虽然二手房交易的比例逐年提高,但在住宅交易总量中所占的比例并不高。
近些年我国房地产市场出现投资过热的现象,住房市场上面临的一定的问题。主要问题之一就是住房占有结构的不均衡,即中高收入家庭住房过剩与中低收入家庭住房短缺并存。我国在房地产保有环节涉及税种相对较少,税负相对较轻,而住房流转环节税负较重。这一定程度上使得投机者“囤积”住房的机会成本较低,投机性需求旺盛。在这样的税负分配格局下,近几年政府的调控政策仍落实在流转环节而不是保有环节。这些政策在抑制了投资、投机需求的同时,也影响了二手房市场的正常交易,误伤了一部分正常的消费需求,通过房地产税收调控实现居者有其屋的目标并没有实现,有限的土地资源不能够得到充分利用。
本文通过对住宅二级市场税收调控效应研究,旨在完善房地产税收体系,达到既能通过税收政策抑制投资、投机需求的效果,又能达到促进二手房市场流通的目的,满足不同收入阶层住房需求。
本文主要研究内容包括:在对国内外房地产税收调控的相关理论文献系统梳理的基础上,系统总结了本论文研究的理论基础,包括住宅市场理论、房地产宏观调控理论、税收调控理论和税收效应理论。在此基础上对我国住宅二级市场的发展现状做了全面介绍,对我国现行的房地产税制演进轨迹做了系统阐述,对我国近年来的房地产税收调控政策做了全面总结。对于住宅二级市场现有的税收政策的理论归宿和转嫁进行了深入分析,运用局部均衡和一般均衡的分析方法对税收政策所产生的效应做了全面的总结,并收集我国住宅二级市场的相关数据,进行了计量分析,进一步印证相关的推断。对国外一些发达国家在二级市场调控中的税收政策进行了系统介绍,并从国外房地产税制设计中获得了重要启发。提出了在平衡税收负担的基础上建立以房产保有税的财产税为主体,兼有商品税和所得税的税收体系。这一税收体制既能达到抑制投资、投机需求的效果,又能促进住房市场合理流通,使住宅过滤机制得以顺利实现。
Since the emergence of China's real estate market in the 1990s, the new commercial residential building has always been the main part of the real estate market, which is also the same to the transaction of the housing market.Overall, in recent years, although the proportion of second-hand housing transactions has increased annually, it doesn't possess a high proportion in the total residential trade.
The main problem that the China's housing market is currently facing is the imbalanced structure of the housing share problems, namely the high-income family housing surplus combines with the the low-income shortage. The maintain links in the chinese real estate relatively involved a small number of categories taxes and light tax burden, which reduces the financial risk of real estate ownership, and objectively foster the demand for real estate speculators. Under such a structure of the distribution of tax burden, in recent years, the government policy is still implemented in the intermediate links. These policies not only inhibit the investment and the speculative demand, but also affect the normal trading in the second-hand housing market and accidentally harm the normal consumer demand. The Home Ownership Scheme doesn't work out via the control and adjustment of the real estate taxation, causing the land resources incompletely utilized.
Based on the effect of the tax regulation of residential secondary market research, this dissertation designed to improve the real estate tax system, succeeding not only in inhibiting the investment and the speculative demand though the tax policy but also in promoting the circulation of second-hand housing market and meeting the housing needs of different income groups .
In this dissertation, the main content of the research is:On the basis of sorting out the domestic and foreign theories about the control of real estate tax, summarizing the theoretical basis of this research systematically, including the theory of Demand and supply, the theory of housing market failure, the theory of tax regulations and the thoery of Tax Effect.On this basis, making an comprehensive introduction on the current situation and the development of the China's secondary housing market, formulating the procedure of the current real estate tax system, and summing up the Tax Regulation Policies in the recent years in China.In this dissertation, partial equilibrium and general equilibrium is used to analysis the tax policy of attribution and passed on to a deep analysis, and collected relevant data of the secondary housing market in China, econometric analysis, using actual data to prove that the tax policy has an important effects on second-hand housing prices and trading volumes. What's more, this dissertation also introduces some foreign tax policy in the regulation of secondary markets in developed countries, and was inspired from abroad in the real estate tax system. Further more, proposed property tax as the main body with the commodity tax and income tax of the tax system at the same time. This tax system can achieve the effect of holding back investment and speculative demand and promote the rational circulation of the secondary housing market, residential filtration mechanism smoothly.
近些年我国房地产市场出现投资过热的现象,住房市场上面临的一定的问题。主要问题之一就是住房占有结构的不均衡,即中高收入家庭住房过剩与中低收入家庭住房短缺并存。我国在房地产保有环节涉及税种相对较少,税负相对较轻,而住房流转环节税负较重。这一定程度上使得投机者“囤积”住房的机会成本较低,投机性需求旺盛。在这样的税负分配格局下,近几年政府的调控政策仍落实在流转环节而不是保有环节。这些政策在抑制了投资、投机需求的同时,也影响了二手房市场的正常交易,误伤了一部分正常的消费需求,通过房地产税收调控实现居者有其屋的目标并没有实现,有限的土地资源不能够得到充分利用。
本文通过对住宅二级市场税收调控效应研究,旨在完善房地产税收体系,达到既能通过税收政策抑制投资、投机需求的效果,又能达到促进二手房市场流通的目的,满足不同收入阶层住房需求。
本文主要研究内容包括:在对国内外房地产税收调控的相关理论文献系统梳理的基础上,系统总结了本论文研究的理论基础,包括住宅市场理论、房地产宏观调控理论、税收调控理论和税收效应理论。在此基础上对我国住宅二级市场的发展现状做了全面介绍,对我国现行的房地产税制演进轨迹做了系统阐述,对我国近年来的房地产税收调控政策做了全面总结。对于住宅二级市场现有的税收政策的理论归宿和转嫁进行了深入分析,运用局部均衡和一般均衡的分析方法对税收政策所产生的效应做了全面的总结,并收集我国住宅二级市场的相关数据,进行了计量分析,进一步印证相关的推断。对国外一些发达国家在二级市场调控中的税收政策进行了系统介绍,并从国外房地产税制设计中获得了重要启发。提出了在平衡税收负担的基础上建立以房产保有税的财产税为主体,兼有商品税和所得税的税收体系。这一税收体制既能达到抑制投资、投机需求的效果,又能促进住房市场合理流通,使住宅过滤机制得以顺利实现。
Since the emergence of China's real estate market in the 1990s, the new commercial residential building has always been the main part of the real estate market, which is also the same to the transaction of the housing market.Overall, in recent years, although the proportion of second-hand housing transactions has increased annually, it doesn't possess a high proportion in the total residential trade.
The main problem that the China's housing market is currently facing is the imbalanced structure of the housing share problems, namely the high-income family housing surplus combines with the the low-income shortage. The maintain links in the chinese real estate relatively involved a small number of categories taxes and light tax burden, which reduces the financial risk of real estate ownership, and objectively foster the demand for real estate speculators. Under such a structure of the distribution of tax burden, in recent years, the government policy is still implemented in the intermediate links. These policies not only inhibit the investment and the speculative demand, but also affect the normal trading in the second-hand housing market and accidentally harm the normal consumer demand. The Home Ownership Scheme doesn't work out via the control and adjustment of the real estate taxation, causing the land resources incompletely utilized.
Based on the effect of the tax regulation of residential secondary market research, this dissertation designed to improve the real estate tax system, succeeding not only in inhibiting the investment and the speculative demand though the tax policy but also in promoting the circulation of second-hand housing market and meeting the housing needs of different income groups .
In this dissertation, the main content of the research is:On the basis of sorting out the domestic and foreign theories about the control of real estate tax, summarizing the theoretical basis of this research systematically, including the theory of Demand and supply, the theory of housing market failure, the theory of tax regulations and the thoery of Tax Effect.On this basis, making an comprehensive introduction on the current situation and the development of the China's secondary housing market, formulating the procedure of the current real estate tax system, and summing up the Tax Regulation Policies in the recent years in China.In this dissertation, partial equilibrium and general equilibrium is used to analysis the tax policy of attribution and passed on to a deep analysis, and collected relevant data of the secondary housing market in China, econometric analysis, using actual data to prove that the tax policy has an important effects on second-hand housing prices and trading volumes. What's more, this dissertation also introduces some foreign tax policy in the regulation of secondary markets in developed countries, and was inspired from abroad in the real estate tax system. Further more, proposed property tax as the main body with the commodity tax and income tax of the tax system at the same time. This tax system can achieve the effect of holding back investment and speculative demand and promote the rational circulation of the secondary housing market, residential filtration mechanism smoothly.
引文
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①《房地产税收与房地产价值关系的探讨(之一)》《城市观点》07年2月
②我们假设对拥有一套住宅的家庭,不征收房产税
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①柳德荣.美国住房税收政策及其效应分析[J].科学、社会、经济,2010(2)
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