我国房地产税对房地产市场的影响研究
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摘要
房地产税不仅是我国地方财政收入的主要来源,同时也是政府调控房地产市场的主要调控工具之一,在我国税收体制中发挥着十分重要的作用。我国房地产市场宏观调控的重点从利用货币、金融等政策调节房地产市场转向建立房地产税影响房地产市场的长效机制。
本文首先探讨了为达到市场调控目标,当房地产税政策调整变化时,房地产市场的交易成本、预期收益和社会公共支出是如何随之变化的,并进一步分析了这些变化如何影响房地产企业和房地产购买者的行为决策。本文认为房地产税对房地产市场的影响正是通过这样一种机理对房地产市场产生影响的。
其次,本文对我国35个省(市、自治区)2001-2007年的房地产交易量、房地产价格、地方公共支出和房地产税负等面板数据进行单位根检验、固定效应检验、OLS回归等计量分析。本文通过以上分析得出以下结论:第一,我国房地产税对房地产市场具有显著影响,可通过调节房地产税税负调控房地产市场。第二,由于我国房地产税收制度不完善和房地产税征管执行力度不够,我国房地产税的调控效果目前较为微小,某些税种不能起到制定的预期效果。例如营业税对房地产价格没有显著影响。第三,我国房地产税收制度存在不合理之处,无法达到预期调控效应,房产税、土地增值税和所得税对房地产价格有正影响效应。
最后,本文根据理论分析和计量分析结果提出了政府改革房地产税制的方向,以及优化税制结构和税收征管的具体措施。本文对我国房地产税收制度改革的建议是:首先加强保有环节的房地产税负,提高房地产保有成本降低投机需求;其次,开征歧视性契税,针对性的调节对高档住宅的需求;将土地出让金并入房地产税,改革我国财政收入模式,降低一次性购房支出;最后,还需要优化房地产税监管,强化执行力度。
Real estate taxes is an effective policy instrument for real estate market regulation and socio-economic resources distribution. It provides revenues for local governments, and plays a very important role in the entire tax system. Real estate taxes has become a important policy tool for real estate market macro-control, along with the implementation of land supply and finance policies in China.
Firstly, this thesis discusses the change of the real estate tax policy how to change the transaction costs, expected benefits of real estate market and how to change the real estate business and decision-making behavior of buyers by changing the welfare of public expenditure. Ultimately the tax policy reaches regulation goals of the real estate market. The author really believes that estate taxes have impacted on the real estate market through such a mechanism.
Secondly, this thesis finds that the real estate taxes has a significant effect on the real estate market through quantitative analysis using the data of real estate transactions, real estate prices, local public expenditure and real estate tax of 35 provinces (municipalities and autonomous regions) from 2001 to 2007. The system of real estate tax in China is not perfect and the collection enforcement is not enough. So the regulation effect of the real estate tax was not significant, certain types of taxes cannot play the desired effect.Just like that business tax does not have a significant effect on real estate prices; property tax, land value-added tax and income tax rates have a positive impact on the price of real estate.
Finally, the reasons that led to the control limits were summarized, and the author came up with policy suggestions aiming at optimizing Chinese property taxation system.The author believes that reform of real estate tax system in needs to be strengthened in the following aspects: owning real estate tax, the levy of discriminatory taxes, at the same time, the income of the land transfer should be mixed into the real estate taxes, and real estate tax monitoring and enforcement also need to be optimized .
本文首先探讨了为达到市场调控目标,当房地产税政策调整变化时,房地产市场的交易成本、预期收益和社会公共支出是如何随之变化的,并进一步分析了这些变化如何影响房地产企业和房地产购买者的行为决策。本文认为房地产税对房地产市场的影响正是通过这样一种机理对房地产市场产生影响的。
其次,本文对我国35个省(市、自治区)2001-2007年的房地产交易量、房地产价格、地方公共支出和房地产税负等面板数据进行单位根检验、固定效应检验、OLS回归等计量分析。本文通过以上分析得出以下结论:第一,我国房地产税对房地产市场具有显著影响,可通过调节房地产税税负调控房地产市场。第二,由于我国房地产税收制度不完善和房地产税征管执行力度不够,我国房地产税的调控效果目前较为微小,某些税种不能起到制定的预期效果。例如营业税对房地产价格没有显著影响。第三,我国房地产税收制度存在不合理之处,无法达到预期调控效应,房产税、土地增值税和所得税对房地产价格有正影响效应。
最后,本文根据理论分析和计量分析结果提出了政府改革房地产税制的方向,以及优化税制结构和税收征管的具体措施。本文对我国房地产税收制度改革的建议是:首先加强保有环节的房地产税负,提高房地产保有成本降低投机需求;其次,开征歧视性契税,针对性的调节对高档住宅的需求;将土地出让金并入房地产税,改革我国财政收入模式,降低一次性购房支出;最后,还需要优化房地产税监管,强化执行力度。
Real estate taxes is an effective policy instrument for real estate market regulation and socio-economic resources distribution. It provides revenues for local governments, and plays a very important role in the entire tax system. Real estate taxes has become a important policy tool for real estate market macro-control, along with the implementation of land supply and finance policies in China.
Firstly, this thesis discusses the change of the real estate tax policy how to change the transaction costs, expected benefits of real estate market and how to change the real estate business and decision-making behavior of buyers by changing the welfare of public expenditure. Ultimately the tax policy reaches regulation goals of the real estate market. The author really believes that estate taxes have impacted on the real estate market through such a mechanism.
Secondly, this thesis finds that the real estate taxes has a significant effect on the real estate market through quantitative analysis using the data of real estate transactions, real estate prices, local public expenditure and real estate tax of 35 provinces (municipalities and autonomous regions) from 2001 to 2007. The system of real estate tax in China is not perfect and the collection enforcement is not enough. So the regulation effect of the real estate tax was not significant, certain types of taxes cannot play the desired effect.Just like that business tax does not have a significant effect on real estate prices; property tax, land value-added tax and income tax rates have a positive impact on the price of real estate.
Finally, the reasons that led to the control limits were summarized, and the author came up with policy suggestions aiming at optimizing Chinese property taxation system.The author believes that reform of real estate tax system in needs to be strengthened in the following aspects: owning real estate tax, the levy of discriminatory taxes, at the same time, the income of the land transfer should be mixed into the real estate taxes, and real estate tax monitoring and enforcement also need to be optimized .
引文
[1] Aaron . H. J. Who Pay The Propert Tax?. Washington. DC: Brookings Institution, 1975.
[2] Angel, M. &Gareia. L. Housing Prices and Tax Poliey in Spain. Spanish Economic Review, 2004, 6: 29~52.
[3] Benjamin, J. D, Coulson, N. E. &Yang, S. X. Real Estate Transfer Taxes and Property Values: The Philadelphia Story. The Journal of Real Estate Finance and Eeonomics, 1993, 7: 151~157.
[4] Fischel, W. A. A. Property Rights Approach to American Land Use Controls. Baltimore, MD: Johns Hopkins University Press, 1993.
[5] Fischel, W. A. Property Taxation and Tiebout Model: Evidence for theBenefit View form Voting and Zoning. Journal of Economic Literature, 1992, 30, 1: 171~177
[6] Hamilton, B. W. Capitalization of Intrajurisdictional Differences in Local Tax Prices. The American Economic Review, 1976, 66, 5: 743-753.
[7] Lang. K. & Jian, T. L. Property Taxes and Property Values: Evidence from Proposition. Journal of Urban Economics, 2004, 55: 439~457.
[8] Mieszkowski, P&Zodrow, G. R. Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents; and Property Taxes. Journal of Economic Litterature, 1989, 27: 1098-1146.
[9] Lundorg, P.&Skedinger, P. Transactions Taxes in a Search Model of the Housing Market .Journal of Urban Economics, 1999,45,2: 385-399.
[10] Noord, P. V. D. Tax Incentives and House Price Volatility in the Euro Area. Theory and Evidence. Eeonomic Internationale, 2005, 11: 29~45.
[11] Oates, W.E. Fiseal.Competition and European Union Contrasting Perspectines. Regonal Seience& Urban Economics, 2001, 33: 133~145.
[12] Oates, W. E.The Effcets of Property Taxes and Local Public Spending on Property Values. An Empirieal Study of Tax Capitalization and the Tiebout Hypothesis. Journal of Politica Eeonomy. 1969, 77, 6: 957~971.
[13] Oates, W, E. Fiscal Decentralization and Economic Development. National TaxJournal ,1993, 6: 237~243 .
[14] Sullivan, A. O. Urban Economics . Citic Publishing House, 2002.
[15] Tiebout, C. M. A. Pure Theory of Local Expenditures . Journal of Political Economy, l956, 64: 416~424.
[16] White, M. J. Firm Location in a Zoned Metropolitan Area. Mills, E. S. and Oates, W. E. Fiscal Zoning and Land Use Controls. MA: Lexington books, 1975: 31~100
[17] Wood, G. A. and Flatau, P. Microsimulation Modelling of Tenure Choice and Grants to Promote Home Ownership. Australian Economic Review, 2006, 39, 1: 14-34
[18] Wheaton , W. C. Real Estate Cycles. Some fundamentals. Real Estate Economics, 1999, 27: 209~231.
[19]安体富,干海勇.重构我国房地产税制的基本思路.税务研究, 2004(9): 9~12.
[20]奥茨.财产税与地方政府财政.丁成日译.北京:中国税务出版社, 2005.
[21]北京大学中国经济研究中心宏观组.物业税改革与地方公共财政.经济, 2006(3): 15~24.
[22]北京大学中国经济研究中心宏观组.中国物业税研究:理论、政策与可行性.北京:北京大学出版社, 2007.
[23]蔡吉源.论土地税制改革.地价税与增值税.财税研究, 1997(7): 77~87.
[24]常莉.房地产税收改革对房地产业影响的效应研究.西安:西北大学国民经济学, 2007.
[25]陈灿煌.房价上涨与城市居民收入差距的关系.统计与决策, 2007(22): 87~89.
[26]陈多长,踪家峰.房地产税收与住宅资产价格理论分析与政策评价.财贸研究, 2004(1): 57~60.
[27]陈文梅.我国房地产税收改革初探.税务与经济, 2001(3): 25~28.
[28]邓瑞兆,蔡吉源.地方财政、资本化与居所选择之经济分析.台湾土地金融季刊, 1995(32): 75-97.
[29]杜雪君,吴次芳,黄忠华.我国房地产税与房价关系的实证研究.技术经济, 2008(9): 54~59.
[30]国务院发展研究中心.中国房地产管理与税费制度存在的问题与面临的挑战EBIOL. http: //www. lincolnint. edu, 2004.
[31]梁若冰,汤韵.地方公共品供给中的Tiebout模型:基于中国城市房价的经验研究.世界经济, 2008(10): 71-83.
[32]刘桓.物业税的开征及其难点透析.涉外税收, 2004(4): 8-11.
[33]刘维新.开征物业税提出的背景及对房地产开发和消费的影响.中国房地产金融, 2004(5): 3-6.
[34]路小平,张红.我国房地产税收体系改革初探.中国房地产金融, 2002(1): 30-33.
[35]韩晓琴,论我国房地产税制的改革与完善.扬州大学税务学院学报, 2002.(6): 6-8.
[36]孟国鸿.运用税收政策调控房地产业健康发展的对策.中国房地产金融, 2005
[37]王坤明.中国房地产税制的现状及改革探索.中国房地产金融, 2003(10) .16-18.
[38]吴俊倍.我国开征物业税的几个基础理论问题.涉外税务, 2006(1): 5-8.
[39]吴明,刘新春.对房地产业税收问题思考.中国乡镇企业会计, 2008(7): 59~60.
[40]野口悠纪雄.土地经济学.北京:商务印书馆, 1997.
[41]谢伏瞻.中国不动产税收政策研究.北京:中国大地出版社, 2005.
[42]杨绍媛,徐晓波.我国房地产税对房价的影响及改革探索.经济体制改革, 2007(2): 136~139.
[43]张天犁.关一于房地产税制改革若干对策思路研究.财政研究, 2000(3): 21-25
[44]张朝圣,李玉桂.对改革不动产税制的思考.四川财政, 2003(1). 7-12.
[2] Angel, M. &Gareia. L. Housing Prices and Tax Poliey in Spain. Spanish Economic Review, 2004, 6: 29~52.
[3] Benjamin, J. D, Coulson, N. E. &Yang, S. X. Real Estate Transfer Taxes and Property Values: The Philadelphia Story. The Journal of Real Estate Finance and Eeonomics, 1993, 7: 151~157.
[4] Fischel, W. A. A. Property Rights Approach to American Land Use Controls. Baltimore, MD: Johns Hopkins University Press, 1993.
[5] Fischel, W. A. Property Taxation and Tiebout Model: Evidence for theBenefit View form Voting and Zoning. Journal of Economic Literature, 1992, 30, 1: 171~177
[6] Hamilton, B. W. Capitalization of Intrajurisdictional Differences in Local Tax Prices. The American Economic Review, 1976, 66, 5: 743-753.
[7] Lang. K. & Jian, T. L. Property Taxes and Property Values: Evidence from Proposition. Journal of Urban Economics, 2004, 55: 439~457.
[8] Mieszkowski, P&Zodrow, G. R. Taxation and the Tiebout Model: The Differential Effects of Head Taxes, Taxes on Land Rents; and Property Taxes. Journal of Economic Litterature, 1989, 27: 1098-1146.
[9] Lundorg, P.&Skedinger, P. Transactions Taxes in a Search Model of the Housing Market .Journal of Urban Economics, 1999,45,2: 385-399.
[10] Noord, P. V. D. Tax Incentives and House Price Volatility in the Euro Area. Theory and Evidence. Eeonomic Internationale, 2005, 11: 29~45.
[11] Oates, W.E. Fiseal.Competition and European Union Contrasting Perspectines. Regonal Seience& Urban Economics, 2001, 33: 133~145.
[12] Oates, W. E.The Effcets of Property Taxes and Local Public Spending on Property Values. An Empirieal Study of Tax Capitalization and the Tiebout Hypothesis. Journal of Politica Eeonomy. 1969, 77, 6: 957~971.
[13] Oates, W, E. Fiscal Decentralization and Economic Development. National TaxJournal ,1993, 6: 237~243 .
[14] Sullivan, A. O. Urban Economics . Citic Publishing House, 2002.
[15] Tiebout, C. M. A. Pure Theory of Local Expenditures . Journal of Political Economy, l956, 64: 416~424.
[16] White, M. J. Firm Location in a Zoned Metropolitan Area. Mills, E. S. and Oates, W. E. Fiscal Zoning and Land Use Controls. MA: Lexington books, 1975: 31~100
[17] Wood, G. A. and Flatau, P. Microsimulation Modelling of Tenure Choice and Grants to Promote Home Ownership. Australian Economic Review, 2006, 39, 1: 14-34
[18] Wheaton , W. C. Real Estate Cycles. Some fundamentals. Real Estate Economics, 1999, 27: 209~231.
[19]安体富,干海勇.重构我国房地产税制的基本思路.税务研究, 2004(9): 9~12.
[20]奥茨.财产税与地方政府财政.丁成日译.北京:中国税务出版社, 2005.
[21]北京大学中国经济研究中心宏观组.物业税改革与地方公共财政.经济, 2006(3): 15~24.
[22]北京大学中国经济研究中心宏观组.中国物业税研究:理论、政策与可行性.北京:北京大学出版社, 2007.
[23]蔡吉源.论土地税制改革.地价税与增值税.财税研究, 1997(7): 77~87.
[24]常莉.房地产税收改革对房地产业影响的效应研究.西安:西北大学国民经济学, 2007.
[25]陈灿煌.房价上涨与城市居民收入差距的关系.统计与决策, 2007(22): 87~89.
[26]陈多长,踪家峰.房地产税收与住宅资产价格理论分析与政策评价.财贸研究, 2004(1): 57~60.
[27]陈文梅.我国房地产税收改革初探.税务与经济, 2001(3): 25~28.
[28]邓瑞兆,蔡吉源.地方财政、资本化与居所选择之经济分析.台湾土地金融季刊, 1995(32): 75-97.
[29]杜雪君,吴次芳,黄忠华.我国房地产税与房价关系的实证研究.技术经济, 2008(9): 54~59.
[30]国务院发展研究中心.中国房地产管理与税费制度存在的问题与面临的挑战EBIOL. http: //www. lincolnint. edu, 2004.
[31]梁若冰,汤韵.地方公共品供给中的Tiebout模型:基于中国城市房价的经验研究.世界经济, 2008(10): 71-83.
[32]刘桓.物业税的开征及其难点透析.涉外税收, 2004(4): 8-11.
[33]刘维新.开征物业税提出的背景及对房地产开发和消费的影响.中国房地产金融, 2004(5): 3-6.
[34]路小平,张红.我国房地产税收体系改革初探.中国房地产金融, 2002(1): 30-33.
[35]韩晓琴,论我国房地产税制的改革与完善.扬州大学税务学院学报, 2002.(6): 6-8.
[36]孟国鸿.运用税收政策调控房地产业健康发展的对策.中国房地产金融, 2005
[37]王坤明.中国房地产税制的现状及改革探索.中国房地产金融, 2003(10) .16-18.
[38]吴俊倍.我国开征物业税的几个基础理论问题.涉外税务, 2006(1): 5-8.
[39]吴明,刘新春.对房地产业税收问题思考.中国乡镇企业会计, 2008(7): 59~60.
[40]野口悠纪雄.土地经济学.北京:商务印书馆, 1997.
[41]谢伏瞻.中国不动产税收政策研究.北京:中国大地出版社, 2005.
[42]杨绍媛,徐晓波.我国房地产税对房价的影响及改革探索.经济体制改革, 2007(2): 136~139.
[43]张天犁.关一于房地产税制改革若干对策思路研究.财政研究, 2000(3): 21-25
[44]张朝圣,李玉桂.对改革不动产税制的思考.四川财政, 2003(1). 7-12.