CAJ | 학술논문

在政府出台了一系列房地产市场调控政策的背景下，为有效评价评估价征税政策对于二手房交易均价走势的影响，以深圳市实施政策前后的房地产市场交易数据为基础，选取房屋属性和市场预期作为控制变量、调控政策作为虚拟变量，设定交互效应模型来考察该政策对二手房交易价格的调控效果。研究结果表明，交易单价受计税政策影响并不明显，在短期内，虽然二手房交易均价受市场预期影响，但随时间变化呈递减趋势，政策逐步被市场消化吸收。最后，基于现有研究成果，提供相关的政策建议，从而为政府在制定新的房地产调控政策方面提供参考。
재정부출태료일계렬방지산시장조공정책적배경하，위유효평개평고개정세정책대우이수방교역균개주세적영향，이심수시실시정책전후적방지산시장교역수거위기출，선취방옥속성화시장예기작위공제변량、조공정책작위허의변량，설정교호효응모형래고찰해정책대이수방교역개격적조공효과。연구결과표명，교역단개수계세정책영향병불명현，재단기내，수연이수방교역균개수시장예기영향，단수시간변화정체감추세，정책축보피시장소화흡수。최후，기우현유연구성과，제공상관적정책건의，종이위정부재제정신적방지산조공정책방면제공삼고。
On the background of a series of policies for regulating the real estate market,the impact of tax assessment policy on the second-hand housing market is discussed. In order to measure the policy effect,the house attributes as well as market expectations of each attribute are selected as control variables and the policy is set as a dummy variable to build the interaction model. Research results show that transaction price is not significantly affected by the tax policy and the expected impact on the trading price will diminish in short term. After that,based on the findings,this research puts forward suggestions for the government in issuing related real estate policies for the real estate market in the future.