CAJ | 학술논문

房价收入比是判断房价高低的一个重要指标,我国的房价收入比在国际上明显较高。但房产作为一种商品,其税后价才是真正的价格。通过提出估算税后房价收入比的方法,并以美国的情况作为对比,发现我国的税后房价收入比与美国相比基本上处于同一水平。这意味着房产税仅对税前房价的影响较大,而对税后房价的影响很小。税收与房价之间的这种关系是房产税决策者必须考虑的。
방개수입비시판단방개고저적일개중요지표,아국적방개수입비재국제상명현교고。단방산작위일충상품,기세후개재시진정적개격。통과제출고산세후방개수입비적방법,병이미국적정황작위대비,발현아국적세후방개수입비여미국상비기본상처우동일수평。저의미착방산세부대세전방개적영향교대,이대세후방개적영향흔소。세수여방개지간적저충관계시방산세결책자필수고필적。
Housing price to income ratio is an important index for judging the level of housing price.As one type of commodity,the actual price of a house should be its after-tax price.Thus a method was proposed in the paper to estimate the after-tax housing price to income ratio.This ratio is obviously high in China compared to many other countries,but it is roughly at the same level in China and America,which may imply that property tax has significant influence on before-tax housing price and little influence on after-tax housing price.Policy makers should take this into account.