开征物业税对居民购房需求的影响研究
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摘要
物业税作为一项已经被许多国家运用多年的成熟税种,能很好地解决国内房地产税收体系存在的税基窄,交易环节和流转环节税收不平衡等问题。同时,开征物业税会减少居民的交易成本,增加持有成本,这对房地产需求将造成显著影响,而房地产需求是房地产市场的重要组成部分。本文在对国内外相关文献进行综合研究的基础上,结合我国房地产市场的具体实际,探索物业税对居民购房需求的影响程度。
本研究以杭州市为例采用多元线性回归模型进行实证分析,选取了表征居民个人特征的9个变量与表征物业税税率的方案变量作为模型的自变量,以居民计划购买的住房面积与计划支付的购房金额作为应变量,先完成对总体样本的多元线性回归分析,再根据居民购房目的的不同将总体样划分为基本需求样本和非基本需求样本,并分别对这两个子样本进行回归分析,最终得出以下结论:物业税对非基本购房需求的影响最大,对基本购房需求的影响最小,对总体购房需求的影响程度介于这两者之间。
最后,本文结合实证研究的结论提出五点政策建议:第一,实行科学的税率设置,税率水平建议在0.3%-0.5%之间。第二,建立科学的税基评估体系,实现征税公平。第三,科学规划物业税的开征过程,实现平稳过渡。第四,加强物业税征收的监管,实现依法征税。第五,善用物业税政策调控房地产市场需求,维护市场的稳定发展。
As a mature tax, property tax has been used in many countries for many years, it can be a good solution to the local property tax system' problems, which include the tax base is narrow, the tax imbalance between exchange links and holding links and other issues. At the same time, the introduction of property tax will reduce the transaction costs for the residents, increase their holding costs, and this will give significant affect on the housing demand, which is an important part of the housing market. On the basis of integrating home and abroad relevant literature and combining with the concrete practice of China's housing market, this paper explored the degree of influence from property tax to the housing demand of residents.
Choosing Hangzhou for example, this study used multiple linear regression model to practice an empirical analysis. Nine independent variables ware selected for the characterization of personal characteristics of residents, and one independent program variable was set for the characterization of the property tax rate. The residents' planned purchase area of housing and planned paid ware set as the dependent variables. This research completed the multiple linear regression analysis of the overall sample firstly, and then the overall sample was divided into the sample of basic demand and the sample of non-basic demand according to the different purposes of purchase, and each of these two sub-samples ware analyzed. Finally the following conclusions ware educed: the property tax has the greatest affect on non-basic housing demand, and it has the least affect on basic housing demand, the affect on overall housing demand is between them.
Finally, five-point policy proposals ware put combined with the conclusions of the empirical research, and they ware: First, set the tax rate scientifically, the proposed tax rate is between 0.3% -0.5%. Second, establish a scientific tax base assessment system to achieve tax fairness. Third, plan the introduction process of the property tax scientifically to achieve a smooth transition. Fourth, strengthen the supervision of property tax collection, and achieve taxation according to the law. Fifth, use the property tax policy to regulate the housing demand properly, and then maintain the stability and development of the housing market.
本研究以杭州市为例采用多元线性回归模型进行实证分析,选取了表征居民个人特征的9个变量与表征物业税税率的方案变量作为模型的自变量,以居民计划购买的住房面积与计划支付的购房金额作为应变量,先完成对总体样本的多元线性回归分析,再根据居民购房目的的不同将总体样划分为基本需求样本和非基本需求样本,并分别对这两个子样本进行回归分析,最终得出以下结论:物业税对非基本购房需求的影响最大,对基本购房需求的影响最小,对总体购房需求的影响程度介于这两者之间。
最后,本文结合实证研究的结论提出五点政策建议:第一,实行科学的税率设置,税率水平建议在0.3%-0.5%之间。第二,建立科学的税基评估体系,实现征税公平。第三,科学规划物业税的开征过程,实现平稳过渡。第四,加强物业税征收的监管,实现依法征税。第五,善用物业税政策调控房地产市场需求,维护市场的稳定发展。
As a mature tax, property tax has been used in many countries for many years, it can be a good solution to the local property tax system' problems, which include the tax base is narrow, the tax imbalance between exchange links and holding links and other issues. At the same time, the introduction of property tax will reduce the transaction costs for the residents, increase their holding costs, and this will give significant affect on the housing demand, which is an important part of the housing market. On the basis of integrating home and abroad relevant literature and combining with the concrete practice of China's housing market, this paper explored the degree of influence from property tax to the housing demand of residents.
Choosing Hangzhou for example, this study used multiple linear regression model to practice an empirical analysis. Nine independent variables ware selected for the characterization of personal characteristics of residents, and one independent program variable was set for the characterization of the property tax rate. The residents' planned purchase area of housing and planned paid ware set as the dependent variables. This research completed the multiple linear regression analysis of the overall sample firstly, and then the overall sample was divided into the sample of basic demand and the sample of non-basic demand according to the different purposes of purchase, and each of these two sub-samples ware analyzed. Finally the following conclusions ware educed: the property tax has the greatest affect on non-basic housing demand, and it has the least affect on basic housing demand, the affect on overall housing demand is between them.
Finally, five-point policy proposals ware put combined with the conclusions of the empirical research, and they ware: First, set the tax rate scientifically, the proposed tax rate is between 0.3% -0.5%. Second, establish a scientific tax base assessment system to achieve tax fairness. Third, plan the introduction process of the property tax scientifically to achieve a smooth transition. Fourth, strengthen the supervision of property tax collection, and achieve taxation according to the law. Fifth, use the property tax policy to regulate the housing demand properly, and then maintain the stability and development of the housing market.
引文
1 引自搜房网:http://soufun.com/news/2007-10-12/1274263.htm 所谓“空转”就是一切工作步骤和真正的税收一样,包括评估、测算等工作.但是没有实际的税收收入。
2 引自新华网:http://news.xinhuanet.com/fortune/2009-05/26/contort_11436466.htm
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2 引自新华网:http://news.xinhuanet.com/fortune/2009-05/26/contort_11436466.htm
[1]Arthur O'Sullivan,Terri A.Sexton & Steven M.Sheffrin.Property Taxes,mobility,and home ownership[J].Journal of Urban Economics,1995(37):107-129
[2]Bruce W.Hamilton.The effect of property taxes and local public spending on property values:A theoretical comment[J].Journal of Political Economy,1976(84),No.3:647-650
[3]Charles M.Tiebout.A pure theory of local expenditures[J].The Journal of Political Economy,1956(64),No.5:416-424
[4]Dick Netzer.The incidence of the property tax revisited[J].National Tax Journal,1973(26):515-535
[5]Gavin A.Wood.Home-owner residential property taxes and their burden on net personal wealth:An empirical study for Australia[J].Urban Study,1999(36),No.2:239-254
[6]Jan K.Brueckner.Urban sprawl and property tax[J].International Tax and Public Finance,2003(10):5-23
[7]Joyce Y.Man.The incidence of differential commercial property taxes:Empirical evidence[J].National Tax Journal,1995(48):479-496
[8]Marcus T.Allen.Measuring vertical property tax inequity in multifamily property markets[J].Journal of Real Estate Research,2003,No.2:171-184
[9]Melvin Borland,Stephen Lile.The property tax rate and assessment uniformity [J].National Tax Journal,1980(33):99-102
[10]Michael Greenberg,Henry A.Coleman,Henry Mayer,and Kristen Crossney.Property taxes and residents' housing choices:A case study of Middlesex County,New Jersey[J].Housing Policy Debate,2006(17),No.3:571-594
[11]Michael J.Hicks.The influence of property tax on rental rates[R].Ball State University,Bureau of Business Research,2007
[12]Ralph M.Braid.The spatial effects of wage or property tax differentials,and local government choice between tax instruments[J].Journal of Urban Economics,2002(51):429-445
[13]Richard F.Dye.The impact of property taxes and property tax classification on business activity in the Chicago metropolitan area[J].Journal of Regional Science,2001(41),No.4:757-778
[14]Richard J.Cebula.Effect of property taxes on the cost of living in the USA:Case study of Florida counties[J].Applied Economics Letters,1998(5):757-758
[15]Robert W.Wassmer.Property taxation,property base,and property value:An empirical test of the "new view"[J].National Tax Journal,1993(46):135-159
[16]Seth Payton.Property taxes and local policy affect housing values[R].Indiana University,Center for Urban Policy and Environment,2004
[17]Steven D.Gold.Homeowner property taxes,inflation and property tax relief[J].National Tax Journal,1981(34):167-184
[18]Wallace E.Oates.The effect of property taxes and local public spending on property values:An empirical study of tax capitalization and the tiebout hypothesis[J].Journal of Political Economy,1969(77),No.6:957-971
[19]William M.Shenkel,James P.Gaines.The effect of property tax variation on housing[J].Review of Business and Economic Research,1978(13):80-91
[20]曹映雪,张再金,廖理.开征物业税能否抑制房地产投机[J].税务研究,2008,4:42-44
[21]岑艳.我国房地产税收制度改革研究--物业税开征的理论与操作分析[D].硕士学位论文,西南财经大学,2007
[22]陈京.我国物业税税基评估制度的建立和完善:香港地区的经验与借鉴[A].2006年中国昆明国际评估论坛,2006:274-280
[23]陈双,陈琳.适时开征物业税加大房地产宏观调控力度[J].宏观经济管理,2007(11):54-60
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