CAJ | 학술논문

近些年，房价问题引起社会普遍关注。本文通过建立面板数据模型，研究了不同地区的房地产税收对房价的影响。研究表明房地产税收对房价有影响，但各个税种在不同地区的影响效果和贡献度不同。因此，差别化房地产税收制度结构是当前房地产市场调控的关键。
근사년，방개문제인기사회보편관주。본문통과건립면판수거모형，연구료불동지구적방지산세수대방개적영향。연구표명방지산세수대방개유영향，단각개세충재불동지구적영향효과화공헌도불동。인차，차별화방지산세수제도결구시당전방지산시장조공적관건。
Housing prices problem has caused widespread concern in recent years. This paper uses the panel data model to study the impact of the real estate tax structure on housing prices in different regions. The study shows that the real estate tax has an impact on the housing price, but the different taxes have different effects and contribution in dif-ferent regions. Therefore, differentiating the structure of real estate tax system pointedly is the key to the regulation of the real estate market.